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BURT v. COMMISSIONER

Docket No. 6621-78.

40 T.C.M. 1164 (1980)

T.C. Memo. 1980-363

Michael W. Burt and Jennifer S. Burt v. Commissioner.

United States Tax Court.

Filed September 9, 1980.

Attorney(s) appearing for the Case

Michael W. Burt, pro se, 1400 West 5th St., Laurel, Miss. Gerald W. Hartley, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1975 in the amount of $432.25. The only issue for decision is whether educational and related travel expenses incurred by Michael W. Burt are deductible as ordinary and necessary business expenses.

Findings of Fact

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

Petitioners...

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