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HENNESSEY v. COMMISSIONER

Docket No. 4813-75.

36 T.C.M. 251 (1977)

T.C. Memo. 1977-55

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

United States Tax Court.

Filed March 7, 1977.

Attorney(s) appearing for the Case

Silas W. Hennessey, pro se. 9015 45th Ave., NE., Seattle, Wash. Kenneth W. McWade, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $882.00 in petitioners' Federal income tax for the taxable year 1972. We are to decide 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 so found.1

Petitioners Silas W. Hennessey, Jr. and Kathleen W. Hennessey are husband...

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