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LESHER v. COMMISSIONER

Docket No. 29533-89.

61 T.C.M. 2381 (1991)

T.C. Memo. 1991-161

Sarah Lesher v. Commissioner.

United States Tax Court.

Filed April 9, 1991.

Attorney(s) appearing for the Case

Sarah Lesher, pro se. Elizabeth S. Henn, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rule 180 et seq. Respondent determined a deficiency of $1,054.00 in petitioner's Federal income tax for 1981. The sole issue for decision is whether petitioner is entitled to deduct expenses incurred in connection with her travel in Africa, Israel, and Europe during 1981 as expenses...

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