HAMILTON v. COMMISSIONER

Docket No. 10403-77.

38 T.C.M. 775 (1979)

T.C. Memo. 1979-186

David L. Hamilton and Maggy A. Hamilton v. Commissioner.

United States Tax Court.

Filed May 10, 1979.


Attorney(s) appearing for the Case

David L. Hamilton, pro se, 1000 Ashton Dr., Blue Springs, Mo. Patrick J. Dowling, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $611.98. Concessions having been made, the following issues remain for our decision:

(1) Whether amounts claimed by petitioner husband, for meal expenses while traveling away from home, have been properly substantiated pursuant to section 274(d);1

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