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HENDRIX v. COMMISSIONER

Docket No. 4485-69 SC.

30 T.C.M. 221 (1971)

T.C. Memo. 1971-49

Walter W. Hendrix, Jr., and Juanita S. Hendrix v. Commissioner.

United States Tax Court.

Filed March 23, 1971.

Attorney(s) appearing for the Case

Max D. Ballinger, Brown Bldg., Greensboro, N. C. Frank D. Armstrong, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency of $749.28 in petitioners' income tax for the taxable year 1967. In the determination of the deficiency Commissioner disallowed a deduction for expenses incurred by petitioners during a trip to Europe in the amount of $4,505 and a deduction in the amount of $612.47 in excess of the amount allowed by the Commissioner in connection with the maintenance of...

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