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);
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.