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BROWN v. COMMISSIONER

Docket No. 13337-81.

45 T.C.M. 1364 (1983)

T.C. Memo. 1983-217

Larrie R. Brown and Gertrude Brown v. Commissioner.

United States Tax Court.

Filed April 25, 1983.

Attorney(s) appearing for the Case

Douglas K. Cook, 9 W. Pepper Place, Mesa, Ariz., for the petitioners. Walter T. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' 1977 and 1978 Federal income taxes in the amounts of $3,848 and $3,896, respectively. After concessions, the issues for decision are:

(1) Whether traveling expenses incurred by petitioner Larrie R. Brown with respect to his employment are deductible under section 162(a)(2),1 and (2) Whether the claimed traveling...

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