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CARNEY v. COMMISSIONER

Docket No. 10548-75.

37 T.C.M. 349 (1978)

T.C. Memo. 1978-71

James Ronald Carney and Anne Cameron Carney v. Commissioner.

United States Tax Court.

Filed February 23, 1978.

Attorney(s) appearing for the Case

James Ronald Carney, pro se. 7913 Candlewood Dr., Alexandria, Va. Harris J. Belinkie and Thomas C. Morrison, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $408.29 in the petitioners' Federal income tax for 1972. The only issue for decision is whether certain expenses incurred on a European trip are deductible educational traveling expenses under section 162(a) of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts have been stipulated, and those...

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