HORTON v. COMMISSIONER

Docket No. 24556-82.

86 T.C. 589 (1986)

WILLIAM H. HORTON AND SHARON A. HORTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 3, 1986.


Attorney(s) appearing for the Case

C. Frederick Bent III, for the petitioner.*

Paul J. Dee, for the respondent.


WHITAKER, Judge:

For petitioners' 1978 calendar year, respondent determined a deficiency in the amount of $2,275 and additions to tax under section 6651(a)1 of $289.21 and under section 6653(a) of $119.30. After concessions, the issues are whether or not petitioner William A. Horton (Horton) is entitled to deductions for travel between Michigan and California, for living and travel expenses while in California where he played hockey...

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