Shiosaki v. Commissioner

James T. Shiosaki v. Commissioner.

Shiosaki v. Commissioner

Docket No. 2365-70 SC.

United States Tax Court

T.C. Memo 1971-24; 1971 Tax Ct. Memo LEXIS 309; 30 T.C.M. (CCH) 110; T.C.M. (RIA) 71024;

February 1, 1971, Filed

James T. Shiosaki, pro se, 555 E. 8th St., Azuza, Calif. Robert H. Feldman, for the respondent.

SACKS

Memorandum Findings of Fact and Opinion

SACKS, Commissioner: Respondent determined a deficiency in the income tax of petitioner for the taxable year 1967 in the amount of $393.76.

The sole issue for decision is whether or not expenses incurred by petitioner in traveling to and from Las…