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JONES v. COMMISSIONER

Docket No. 8415-76,

37 T.C.M. 917 (1978)

T.C. Memo. 1978-212

Royce Jones and Judeth H. (Savage) Jones v. Commissioner.

United States Tax Court.

Filed June 8, 1978.

Attorney(s) appearing for the Case

Judeth H. (Savage) Jones, pro se, 720 College Ave., Palo Alto, Cal. Thomas F. Donahue and Jeannette A. Cyphers, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $389.02 deficiency in petitioners' 1974 Federal income taxes. The only issue we must decide is whether petitioner Judeth H. (Savage) Jones' estimated expenses incurred on a trip through Mexico, Central and South America are deductible under section 162.1

Findings of Fact

Some facts have been stipulated and are found accordingly.

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