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GILL v. COMMISSIONER

Docket No. 4164-76.

37 T.C.M. 731 (1978)

T.C. Memo. 1978-170

Hartwell A. Gill and Alice M. Gill v. Commissioner.

United States Tax Court.

Filed May 9, 1978.

Attorney(s) appearing for the Case

C. Severin Buschmann, Jr., 111 Monument Circle, Indianapolis, Ind., for the petitioners. Elsie Hall, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $1,004.24 deficiency in petitioners' 1973 Federal income taxes. The sole issue is whether the cost of petitioner Alice M. Gill's European trip was an ordinary and necessary business expense deductible under section 162(a).1

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners, Hartwell...

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