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GRAHAM v. COMMISSIONER

Docket No. 7443-78.

39 T.C.M. 768 (1979)

T.C. Memo. 1979-510

Harold J. Graham, Jr. and Joan T. Graham v. Commissioner.

United States Tax Court.

Filed December 26, 1979.

Attorney(s) appearing for the Case

Marshall N. Schwartz, 16255 Ventura Blvd., Encino, Calif., for the petitioners. Jerrome N. Duncan II, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,751 in petitioners' Federal income tax for the year 1974.

The only issue presented for decision is whether Harold J. Graham, Jr. (petitioner).1 is entitled to deduct certain business expenses under section 162(a)2 for which he was never reimbursed by his employer, although his employer had a policy of reimbursing such...

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