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KOVEN v. COMMISSIONER

Docket No. 2406-76.

38 T.C.M. 867 (1979)

T.C. Memo. 1979-213

Harold J. Koven and Carol M. Koven v. Commissioner.

United States Tax Court.

Filed May 29, 1979.

Attorney(s) appearing for the Case

Harold J. Koven, pro se, 1845 Hacker Rd., Howell, Mich. Joseph Falcone and Joseph C. Hollywood, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal income tax against petitioners for 1972 and 1973 in the amounts of $906 and $783, respectively.

After concession of one issue by petitioners, the issues remaining for decision are as follows:

(1) Whether the cash meals allowance received by petitioner Harold J. Koven from his wholly-owned employer is excludable1

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