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SANDERS v. COMMISSIONER

Docket No. 77757.

19 T.C.M. 323 (1960)

T.C. Memo. 1960-61

Evelyn L. Sanders v. Commissioner.

United States Tax Court.

Filed March 31, 1960.

Attorney(s) appearing for the Case

Harold B. Sanders, Esq., Kirby Building, Dallas, Tex., for the petitioner. Edward John Eagleton, Esq., and Allen T. Akin, Esq., for the respondent.

Memorandum Opinion

BLACK, Judge:

The respondent has determined a deficiency in petitioner's income tax for the calendar year 1955 in the amount of $127. The deficiency results from the disallowance of one deduction, explained in the statutory notice as follows:

"(a) It is held that the amount of $635.00 which was deducted as traveling expense on your return does not constitute an allowable deduction under internal revenue laws."

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