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ERDMAN v. COMMISSIONER

Docket Nos. 880-70 S.C. 7274-70 SC.

31 T.C.M. 65 (1972)

T.C. Memo. 1972-22

Jon Erdman and Donna Erdman v. Commissioner.

United States Tax Court.

Filed January 31, 1972.

Attorney(s) appearing for the Case

Wallace J. Wolf, Jr., 45 Exchange, Rochester, N.Y., for the petitioners. John E. White, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1967 and 1968 in the respective amounts of $863.24 and $759.97. The issues for decision are as follows:

(1) Whether the petitioners are entitled to deduct per diem allowances from their gross income under section 62(2)(B)2

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