Jones v. Commissioner

LYNN F. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jones v. Commissioner

Docket No. 9004-78.

United States Tax Court

T.C. Memo 1979-271; 1979 Tax Ct. Memo LEXIS 253; 38 T.C.M. (CCH) 1064; T.C.M. (RIA) 79271;

July 23, 1979, Filed

James W. Johnson and Kenneth Burford, for the petitioner.

Juan F. Vasquez, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined a deficiency in petitioner's 1975 Federal income tax in the amount of $12,038.18. After concessions, the sole issue for decision is whether certain expenses paid by a United States citizen in…