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SAPSON v. COMMISSIONER

Docket No. 695-66.

49 T.C. 636 (1968)

IRVING M. SAPSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 15, 1968.

Attorney(s) appearing for the Case

Irving M. Sapson, pro se.

Daniel A. Taylor, Jr., for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the calendar years 1962 and 1963 in the amounts of $1,599.10 and $1,546.27, respectively.

The only issue for decision is whether petitioner is entitled to deductions under section 162(a) (2), I.R.C. 1954,1 for the calendar years 1962 and 1963 for the amounts he spent for meals and lodging while he was away from San Antonio, Tex.

FINDINGS...

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