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KRIST v. COMMISSIONER

Docket No. 7665-70 SC

31 T.C.M. 397 (1972)

T.C. Memo. 1972-100

Edwin F. Krist and Marion R. Krist v. Commissioner.

United States Tax Court.

Filed April 27, 1972.

Attorney(s) appearing for the Case

John J. Barnosky, 195 Willis Ave., Mineola, N.Y., for the petitioners. William J. Doherty, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined a deficiency in the petitioners' Federal income tax for the calendar year 1967 in the amount of $612.96. The only issue before the Court is whether travel expenses totaling $1,763.50 are deductible as "ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business", within the meaning of section 162(a) of the Code.

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