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BROWN v. COMMISSIONER

Docket Nos. 2236-63, 5704-63.

23 T.C.M. 1101 (1964)

T.C. Memo. 1964-186

Chester E. Brown and Frieda Brown v. Commissioner.

United States Tax Court.

Filed July 9, 1964.

Attorney(s) appearing for the Case

Charles C. McConnell, 306 Kentucky Home Life Bldg., Louisville, Ky., for the petitioners. Dennis M. Feeley, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The sole issue in this case is whether certain expenses for meals and lodging incurred by husband petitioner in 1961 and 1962 are deductible under section 162(a) (2) of the Internal Revenue Code of 1954. Respondent does not contest the reasonableness or substantiation of the amounts which were deducted as "out of town living expenses — room and board...

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