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SMITH v. COMMISSIONER

Docket No. 1325-71.

31 T.C.M. 736 (1972)

T.C. Memo. 1972-147

Noah E. and Marjorie M. Smith v. Commissioner.

United States Tax Court.

Filed July 5, 1972.

Attorney(s) appearing for the Case

Noah Smith, pro se, 609 Lexington Way, Burlingame, Calif., David L. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1968 in the amount of $1,603.25. The issues remaining for decision are whether petitioners qualify for the combat pay exclusion of section 112,1 and whether petitioners have adequately substantiated certain claimed travel expense deductions. Adjustment of a claimed medical expense deduction...

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