PRESEAULT v. COMMISSIONER

Docket No. 8365-72.

34 T.C.M. 685 (1975)

T.C. Memo. 1975-146

J. Paul and Patricia A. Preseault v. Commissioner.

United States Tax Court.

Filed May 15, 1975.


Attorney(s) appearing for the Case

Lawrence A. Wright, 109 S. Winooski Ave., Burlington, Vt., for the petitioners. Justin S. Holden, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

  Year                 Deficiency

  1968 ................. $702.41
  1969 ................. $832.93

The single issue for decision is whether petitioners were entitled to deduct as away from home travel expenses estimated costs for certain meals and lodging incurred during 1968 and 1969.

Findings...

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