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GUSTIN v. COMMISSIONER

Docket No. 26162-81.

46 T.C.M. 1505 (1983)

T.C. Memo. 1983-592

Walter R. Gustin and Lorraine Gustin v. Commissioner.

United States Tax Court.

Filed September 26, 1983.

Attorney(s) appearing for the Case

Robert E. Dallman and Patricia C. Bradford, for the petitioners. James M. Klein, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $1,725 in petitioners' 1978 income taxes. After concessions, the issue remaining for our determination is whether petitioners' expenses incurred in connection with attending investment organization conventions are deductible under section 212.1

Findings of Fact

Some of the facts have been stipulated, and the stipulation...

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