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TYRRELL v. COMMISSIONER

Docket No. 7085-70 SC.

31 T.C.M. 127 (1972)

T.C. Memo. 1972-33

Philomena and John Tyrrell v. Commissioner.

United States Tax Court.

Filed February 14, 1972.

Attorney(s) appearing for the Case

John Tyrrell, pro se, 2860 Bailey Ave., Bronx, N.Y. Ronald Wagenheim, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $89.36. Concessions having been made, the only issue for decision is whether expenses incurred by petitioner-husband in purchasing meals while he was working overtime are deductible under section 162.1

Findings of Fact

The petitioners, Philomena and John...

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