JEPPSEN v. COMMISSIONER

Docket Nos. 347-75, 9561-75.

35 T.C.M. 1452 (1976)

T.C. Memo. 1976-322

Rex B. Jeppsen and Jean M. Jeppsen v. Commissioner.

United States Tax Court.

Filed October 19, 1976.


Attorney(s) appearing for the Case

Rex B. Jeppsen and Jean M. Jeppsen, pro se, 1891 Magnolia, Long Beach, Calif. James D. Vandever, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1972 and 1973 in the respective amounts of $2,037.72 and $2,556. Other issues having been settled, the only issue remaining for decision is whether petitioner Rex B. Jeppsen is entitled under section 162(a)1 or 212 to deduct certain amounts as expenses for meals and lodging incurred in the course...

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