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HEYMAN v. COMMISSIONER

Docket No. 86765.

22 T.C.M. 574 (1963)

T.C. Memo. 1963-123

Monroe Heyman and Martha Heyman v. Commissioner.

United States Tax Court.

Filed April 30, 1963.

Attorney(s) appearing for the Case

Monroe Heyman, 85 Strong St., New York, N. Y., pro se. Leon M. Kerry, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1957 in the amount of $218.76. In addition, an overpayment of $479.77 is claimed. The questions are (1) whether $900 received by petitioner Monroe Heyman from his employer was includable in his income for 1957; and (2) whether, and in what amount, deductions are permissible for travel expenses claimed by petitioner Monroe Heyman...

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