ANTOS v. COMMISSIONER

Docket No. 3743-74.

35 T.C.M. 387 (1976)

T.C. Memo. 1976-89

Alan J. Antos and Anna P. Antos v. Commissioner.

United States Tax Court.

Filed March 22, 1976.


Attorney(s) appearing for the Case

Alan J. Antos, pro se, 8085 Capitola Ave., Fair Oaks, Calif. Vernon Balmes, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies of $185.40 and $170.16 in petitioners' Federal income tax for the years 1971 and 1972. We are to decide whether petitioner is entitled to a meal expense deduction for days on which he remained at his office through the evening dinner hour.

Findings of Fact

Petitioners Alan J. and Anna P. Antos, husband and wife, filed joint Federal income tax returns...

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