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FELTON v. COMMISSIONER

Docket No. 3120-80.

43 T.C.M. 278 (1982)

T.C. Memo. 1982-11

Donald C. Felton and Marianne V. Felton v. Commissioner.

United States Tax Court.

Filed January 11, 1982.

Attorney(s) appearing for the Case

William W. Oliver, School of Law, Indiana Univ., Bloomington, Ind., for the petitioners. Deborah Gehring, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies of $1,354.00 and $1,429.63 in petitioners' Federal income tax for 1977 and 1978, respectively. The only issue for decision is whether certain travel expenses incurred in 1978 are nondeductible personal expenses or ordinary and necessary business expenses deductible under section 162.1

Findings of Fact

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