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DAVIS v. COMMISSIONER

Docket No. 950-71.

31 T.C.M. 895 (1972)

T.C. Memo. 1972-182

Claude M. Davis and Elizabeth Davis v. Commissioner.

United States Tax Court.

Filed August 21, 1972.

Attorney(s) appearing for the Case

Claude M. Davis, pro se, Cherokee Blvd., Elizabethtown, Ky. Philip D. Owens, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in the income taxes of petitioners of $1,244.33 and $2,037.21 for the calendar years 1966 and 1967, respectively. The deficiencies stem from respondent's disallowance of deductions for travel and entertainment expenses.

Findings of Fact

Most of the facts have been stipulated and they are so found.

Petitioners are Claude M. Davis and Elizabeth...

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