O'TOOLE v. COMMISSIONER

Docket No. 52112.

15 T.C.M. 667 (1956)

T.C. Memo. 1956-131

Luke E. O'Toole v. Commissioner.

United States Tax Court.

Filed May 28, 1956.


Attorney(s) appearing for the Case

Luke E. O'Toole, 300 West Broadway, Long Beach, Long Island, N. Y., pro se. A. Jesse Duke, Jr., Esq., for the respondent.


Memorandum Opinion

MULRONEY, Judge:

The respondent determined a deficiency in income tax for the years 1950 and 1951 in the amounts of $24.34 and $154.21, respectively.

The only question to be decided is whether the amounts of $710 and $800, claimed as deductions in 1950 and 1951, respectively, by petitioner as the cost of meals while he was employed at Long Beach, Long Island, New York, constitute expenses incurred while away from home in pursuit...

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