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TAYLOR v. COMMISSIONER

Docket No. 6368-78.

40 T.C.M. 1206 (1980)

T.C. Memo. 1980-376

R.L. Taylor v. Commissioner.

United States Tax Court.

Filed September 11, 1980.

Attorney(s) appearing for the Case

D. Derrell Davis, 405 Commercial Nat. Bank Bldg., Little Rock, Ark., for the petitioner. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

By letter dated March 9, 1978 respondent determined a deficiency of $2,485.48 in petitioner's 1975 Federal income tax. The issue for our decision is whether petitioner is entitled to deduct under section 162(a)1 certain travel expenses and, if so, whether petitioner has met the substantiation requirements of section 274(d).

Findings of Fact

Some of the facts...

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