McCAIN v. COMMISSIONER

Docket No. 8061-82.

81 T.C. 918 (1983)

CHARLES RICHARD McCAIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 6, 1983.


Attorney(s) appearing for the Case

Charles Richard McCain, pro se.

Robert M. Ratchford, for the respondent.


FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $3,570.16 in petitioner's Federal income tax for 1979. The issues for decision are the following:

(1) Whether petitioner is entitled to either a deduction for certain excess foreign living expenses under section 913,1 or the hardship area foreign earned income exclusion provided by section 911 by virtue of his...

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