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BLUE v. COMMISSIONER

Docket No. 22587-80.

44 T.C.M. 927 (1982)

T.C. Memo. 1982-486

Forrest M. Blue and Shirley N. Blue v. Commissioner.

United States Tax Court.

Filed August 24, 1982.

Attorney(s) appearing for the Case

Frank E. Clohan, 550 Hamilton Ave., Palo Alto, Calif., for the petitioners. Charlotte Mitchell, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1977 and 1978 in the amounts of $2,724 and $2,271, respectively. The sole issue for decision is whether, under section 162(a)(2),1 petitioners are entitled to deduct certain expenses incurred in or in the vicinity of Baltimore, Maryland, in 1977 and 1978. The deductibility of such expenses depends...

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