Legal Opinion

Forsythe v. Commissioner

United States Tax Court

Decided October 14, 1971No. Docket No. 5020-68Unpublished

1Opinion of the Court

Charles Forsythe v. Commissioner.

Forsythe v. Commissioner

Docket No. 5020-68.

United States Tax Court

T.C. Memo 1971-265; 1971 Tax Ct. Memo LEXIS 67; 30 T.C.M. (CCH) 1139; T.C.M. (RIA) 71265;

October 14, 1971, Filed.

Charles Forsythe, pro se. Donald W. Williamson, for the respondent.

ATKINS

Memorandum Findings of Fact and Opinion

ATKINS, Judge: The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $892.87. The only issue for decision is whether certain expenses incurred by petitioner constituted traveling expenses within the meaning of section 162 of the…

2Cases cited6 opinions

  1. Heuer v. CommissionerUnited States Tax Court · 1959
  2. Michaels v. CommissionerUnited States Tax Court · 1969
  3. Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
  4. Mitnick v. CommissionerUnited States Tax Court · 1949
  5. Harold Brannon Magness v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957

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