CRIST v. COMMISSIONER

Docket No. 1548-69 SC.

29 T.C.M. 510 (1970)

T.C. Memo. 1970-115

Irvin O. Crist v. Commissioner.

United States Tax Court.

Filed May 14, 1970.


Attorney(s) appearing for the Case

J. Joseph Larkin, 141 E. Market St., York, Pa., for the petitioner. Mary Ann Hagan, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in the income tax of petitioner has been determined by the Commissioner for the taxable year 1966 in the amount of $377.05. The only issue to be decided is whether expenses of petitioner in traveling between his home and his place of employment and the cost of his meals while at work are deductible business expenses under section 162, I. R. C. 1954.

Findings of Fact

All...

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