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HENNESSEY v. COMMISSIONER

Docket No. 3005-67.

28 T.C.M. 1108 (1969)

T.C. Memo. 1969-209

Silas W. Hennessey, Jr., and Kathleen W. Hennessey v. Commissioner.

United States Tax Court.

Filed October 9, 1969.

Attorney(s) appearing for the Case

Kathleen W. Hennessey, for the petitioners. Stephen E. Silver, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent has determined a deficiency of $629.34 in petitioners' income tax for the taxable year 1965. The sole issue for decision is whether petitioners are entitled to deduct certain unsubstantiated expenditures as traveling expenses incurred while away from home.

All of the facts were stipulated and are found accordingly.

Petitioners, Silas W. Hennessey, Jr., and Kathleen W. Hennessey, were husband and wife...

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