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CALLO v. COMMISSIONER

Docket No. 4969-80.

45 T.C.M. 299 (1982)

T.C. Memo. 1982-712

Porfirio de Jesus Callo and Socorro Rodriguez Callo v. Commissioner.

United States Tax Court.

Filed December 7, 1982.

Attorney(s) appearing for the Case

Porfirio de Jesus Callo and Socorro Rodriguez Callo, pro se. Linda J. Bourquin, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated February 12, 1980 respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $1,395. After concessions, the sole issue for decision is whether petitioners are entitled to a deduction of $2,446 for the 1977 taxable year on account of employee business expenses incurred in foreign travel.

Findings of Fact

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