Docket No. 471-64.

25 T.C.M. 513 (1966)

T.C. Memo. 1966-95

David L. Cowger and Bernadette M. Cowger v. Commissioner.

United States Tax Court.

Filed May 5, 1966.

Attorney(s) appearing for the Case

George J. Schaefer, for the petitioners. Lawrence Shongut, for the respondent.

Memorandum Findings of Fact and Opinion


Respondent determined a deficiency in income tax for the calendar year 1961 in the amount of $967.67.

Petitioners assign as error the following:

The Commissioner has determined that a deduction claimed for meals and lodging for the year 1961 in the amount of $2,500.00 is not allowable for the reason that the "job you (David L. Cowger, one of the Petitioners) was on" in New York City...

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