Statton v. Commissioner

Zella V. Statton v. Commissioner.

Statton v. Commissioner

Docket No. 2103-69 SC.

United States Tax Court

T.C. Memo 1969-250; 1969 Tax Ct. Memo LEXIS 43; 28 T.C.M. (CCH) 1278; T.C.M. (RIA) 69250;

November 26, 1969, Filed.

Kenneth C. Ellison, for the petitioner. G. Phil Harney and Walter O. Johnson, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in the income tax of petitioner in the amount of $366.51 for the year 1966. At issue is whether petitioner, a schoolteacher, may deduct the cost of an around-the-world trip as a business expense.

Findings…