BLANKENSHIP v. COMMISSIONER

Docket No. 8414-77.

39 T.C.M. 91 (1979)

T.C. Memo. 1979-366

Jessie M. and Francis N. Blankenship v. Commissioner.

United States Tax Court.

Filed September 10, 1979.


Attorney(s) appearing for the Case

Anderson Wallace, Jr., 4300 First Nat'l Bank Bldg., Dallas, Tex., for the petitioners. Douglas R. Fortney, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $1,487.98 for the taxable year 1975. The only adjustment placed in issue for our decision is whether under section 162(a), I.R.C. 1954,1 petitioners are entitled to deduct $8,257.95 expended during 1975 for meals, lodging, and travel each weekend between...

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