BOUL v. COMMISSIONER

Docket No. 7921-75.

35 T.C.M. 1544 (1976)

T.C. Memo. 1976-336

Bernard H. Boul and Antoinette Boul v. Commissioner.

United States Tax Court.

Filed November 8, 1976.


Attorney(s) appearing for the Case

Bernard H. Boul, pro se, 410 Park, Kansas City, Mo. Larry K. Akins, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $347.80 in petitioners' 1973 Federal income tax. Petitioners having conceded a rental expense adjustment of $585.24 determined by respondent, the sole issue remaining for our decision is whether petitioners are entitled to a claimed deduction under section 162(a)1 for meal expenses incurred...

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