LaROCCA v. COMMISSIONER

Docket No. 6767-72.

32 T.C.M. 872 (1973)

T.C. Memo. 1973-185

Richard A. LaRocca v. Commissioner.

United States Tax Court.

Filed August 20, 1973.


Attorney(s) appearing for the Case

Richard A. LaRocca, pro se, 118 Water St., Wadsworth, Ohio. James E. Dunn, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies of $1,102.82 and $422 in petitioner's Federal income taxes for 1966 and 1967, respectively. Petitioner received from his employer a "daily living allowance" during all of 1966 and part of 1967; he also was paid certain travel expenses in 1966. Petitioner admits that these amounts were includable in his gross income, but he alleges he is entitled to offsetting deductions...

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