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SPALDING v. COMMISSIONER

Docket No. 1234-65.

25 T.C.M. 1171 (1966)

T.C. Memo. 1966-226

Robert A. Spalding and Viola C. Spalding v. Commissioner.

United States Tax Court.

Filed October 12, 1966.

Attorney(s) appearing for the Case

Robert A. Spalding, pro se, 1796 O'Malley, Upland, Calif. Morley H. White, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in the income tax of petitioners has been determined by the Commissioner for the taxable year 1959 in the amount of $825.36. The issues presented by the pleadings are (1) the correctness of respondent's inclusion in petitioners' gross income of the amount of $3,640 paid petitioner Robert A. Spalding by his employer as per diem reimbursement for living expenses and (2) whether petitioner...

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