Hartwell v. Commissioner

MORELAND L. HARTWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hartwell v. Commissioner

Docket No. 2826-80.

United States Tax Court

T.C. Memo 1982-215; 1982 Tax Ct. Memo LEXIS 530; 43 T.C.M. (CCH) 1157; T.C.M. (RIA) 82215;

April 22, 1982.

Moreland L. Hartwell, pro se. Velda J. Moog, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined an income tax deficiency of $ 585.24 for the taxable year ended December 31, 1976. The only issue for decision is whether Moreland L. Hartwell (petitioner) is entitled to a deduction for travel…