GLAZER v. COMMISSIONER

Docket No. 29877-88.

60 T.C.M. 1497 (1990)

T.C. Memo. 1990-645

Joseph A. Glazer v. Commissioner.

United States Tax Court.

Filed December 26, 1990.


Attorney(s) appearing for the Case

Joseph A. Glazer, pro se. Karen A. Holmes, for the respondent.


Memorandum Findings of Fact and Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $856 in petitioner's Federal income tax for the year 1985. Concessions having been made by the parties, the only issue for decision is whether petitioner is entitled to deductions under section 162(a)(2) for traveling...

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