FOGLE v. COMMISSIONER

Docket Nos. 68493, 68494.

18 T.C.M. 1032 (1959)

T.C. Memo. 1959-214

Melvin W. Fogle and Jimmie L. Fogle v. Commissioner.

United States Tax Court.

Filed November 10, 1959.


Attorney(s) appearing for the Case

Andrew Berry, Esq., for the petitioners. Robert A. Watson, Esq., for the respondent.


Memorandum Opinion

FISHER, Judge:

Respondent determined deficiencies in income tax of petitioners in the amount of $140.30 for each of the years 1954 and 1955.

The issues presented are (a) whether certain expenditures of Melvin W. Fogle (hereinafter referred to as petitioner) for meals while operating a truck on a turnaround truck route are deductible, and (b) whether amount of reimbursement to petitioner by his employer for certain expenditures...

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