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RICHARDS v. COMMISSIONER

Docket No. 6932-78.

39 T.C.M. 612 (1979)

T.C. Memo. 1979-480

Eugene S. Richards v. Commissioner.

United States Tax Court.

Filed December 3, 1979.

Attorney(s) appearing for the Case

Eugene S. Richards, pro se, P.O. Box 72, Bidwell Sta., Buffalo, N.Y. Edward D. Fickess, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $459.00 in petitioner's income tax for the taxable year 1976. Concessions having disposed of other matters, the sole issue for decision is whether petitioner is entitled to exclude under section 1191 the cash meals allowance received from his employer.

All of the facts have been stipulated and...

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