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SAP v. COMMISSIONER

Docket No. 14710-79.

41 T.C.M. 1234 (1981)

T.C. Memo. 1981-167

Donald and Patricia I. Sap v. Commissioner.

United States Tax Court.

Filed April 8, 1981.

Attorney(s) appearing for the Case

Donald Sap, pro se, Ventura, Calif. J. Robert Cuatto, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $2,176 in petitioners' Federal income tax for 1977. After concessions, the only issue is whether petitioners are entitled to deduct certain entertainment and travel expenses as ordinary and necessary business expenses under section 162.1

Findings of Fact

Petitioners, Donald and Patricia I. Sap, husband and wife, were residents...

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