Morandini v. Commissioner
United States Tax Court
Held: Deductible portion of travel expenses of teacher's sabbatical leave determined.
1Opinion of the Court
JAMES A. MORANDINI AND KATHLEEN A. MORANDINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Morandini v. Commissioner
Docket No. 28822-81.
United States Tax Court
T.C. Memo 1983-728; 1983 Tax Ct. Memo LEXIS 61; 47 T.C.M. (CCH) 537; T.C.M. (RIA) 83728;
December 7, 1983.
Held: Deductible portion of travel expenses of teacher's sabbatical leave determined.
Ronald J. Zera, for the petitioners.
Donna J. Pankowski, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined a deficiency in Federal income tax for the taxable year 1979 in the amount…
2Cases cited4 opinions
- Browne v. CommissionerUnited States Tax Court · 1980
- Marlin v. CommissionerUnited States Tax Court · 1970
- Estate of Smead v. CommissionerUnited States Tax Court · 1982
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
3Cited by1 opinion
- Robine v. CommissionerUnited States Tax Court · 1986