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SMITH v. COMMISSIONER

Docket No. 25373-81.

50 T.C.M. 492 (1985)

T.C. Memo. 1985-366

Gene G. Smith v. Commissioner.

United States Tax Court.

Filed July 22, 1985.

Attorney(s) appearing for the Case

Gene G. Smith, pro se. Anne W. Durning, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency of $2,936 in petitioner's 1978 Federal income tax.

After concessions, the issues for decision are: (1) whether petitioner's rental of an A-frame house constituted an activity "not engaged in for profit" within the meaning of section 183;1 (2) whether petitioner is entitled to claim travel expenses in excess of $646.64 for 1978; (3...

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