BYARS v. COMMISSIONER

Docket No. 8481-76.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-467

Oliver K. Byars and Nadine P. Byars v. Commissioner.

United States Tax Court.

Filed November 22, 1978.


Attorney(s) appearing for the Case

William Y. Wilkins, 308 First Center Bldg., Winston-Salem, N.C., for the petitioners. William S. Patterson and Frank C. McClanahan III, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $332.00 in the petitioners' Federal income tax for 1974. The issue presented for decision is whether the petitioner, Oliver K. Byars, has adequately substantiated his expenses for meals purchased while away from home on business and may deduct the amount claimed as a business expense.

Findings of Fact

Some of the facts have been stipulated...

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