SHAFER v. COMMISSIONER

Docket No. 81830.

20 T.C.M. 977 (1961)

T.C. Memo. 1961-196

C. Raymond Shafer and Evelyn E. Shafer v. Commissioner.

United States Tax Court.

Filed June 30, 1961.


Attorney(s) appearing for the Case

William F. Roberts, Esq., for the petitioners. Richard G. Worden, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined deficiencies in the income taxes of petitioners for the years 1955, 1956 and 1957, in the respective amounts of $269.25, $260.52, and $498.97.

The sole issue for decision is whether certain expenses incurred by petitioner C. Raymond Shafer for lodging and meals while carrying on his trade as a carpenter in two cities other than that of his principal residence, and also for...

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