MORETZ v. COMMISSIONER

Docket No. 3666-76.

36 T.C.M. 1341 (1977)

T.C. Memo. 1977-334

Benny W. and Martha H. Moretz v. Commissioner.

United States Tax Court.

Filed September 27, 1977.


Attorney(s) appearing for the Case

Benny W. Moretz, pro se, P.O. Box D25744, Raleigh, N.C. Gary F. Walker, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,113.41 in petitioners' Federal income tax for 1973. Two issues are presented for decision:

1. Whether respondent erred in allowing only $1,634.94 and disallowing the balance of the $4,000 claimed by petitioner Benny W. Moretz as a deduction for expenses for meals and lodging incurred while away from home in the pursuit of his business.

2....

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases