Aguirre v. Commissioner

ANTONIO F. AND CANDACE J. C. AGUIRRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Aguirre v. Commissioner

Docket No. 757-82.

United States Tax Court

T.C. Memo 1984-66; 1984 Tax Ct. Memo LEXIS 599; 47 T.C.M. (CCH) 1066; T.C.M. (RIA) 84066;

February 13, 1984.

Antonio F. Aguirre, pro se.

Patrick C. McGovern, for the respondent.

WILES

MEMORANDUM FINDINGS OF FACT AND OPINION

WILES, Judge: Respondent determined a $1,399 deficiency in petitioners' 1979 Federal income tax. After concessions, the issues for decision are: (1) Whether traveling expenses incurred by petitioner, Antonio F. Aguirre,…