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COPP v. COMMISSIONER

Docket No. 7377.

6 T.C.M. 155 (1947)

Harry N. Copp and Minnie M. Copp v. Commissioner.

United States Tax Court.

Entered February 19, 1947.

Attorney(s) appearing for the Case

Clyde L. Fulton, Esq., and Wilbur F. Campbell, Esq., 505 Murphy Bldg., Highland Park, Mich., for petitioners. Wesley A. Dierberger, Esq., for respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined a deficiency in petitioners' income tax liability for 1941 in the amount of $434.93. The deficiency results from respondent's disallowance of certain traveling expenses in the amount of $2,590. The question is whether petitioners are entitled to deduct the amount of $2,590 as traveling expenses under section 23 (a) (1) (A) of the Internal Revenue Code for 1941. The petitioners filed...

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