Krist v. Commissioner

Edwin F. Krist and Marion R. Krist v. Commissioner.

Krist v. Commissioner

Docket No. 7665-70 SC

United States Tax Court

T.C. Memo 1972-100; 1972 Tax Ct. Memo LEXIS 160; 31 T.C.M. (CCH) 397; T.C.M. (RIA) 72100;

April 27, 1972, Filed

John J. Barnosky, 195 Willis Ave., Mineola, N. Y., for the petitioners. William J. Doherty, for the respondent.

INGOLIA

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner: The respondent determined a deficiency in the petitioners' Federal income tax for the calendar year 1967 in the amount of $612.96. The only issue before the Court is whether travel expenses…