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TRAPP v. COMMISSIONER

Docket No. 3024-78.

39 T.C.M. 1085 (1980)

T.C. Memo. 1980-49

Arnold Trapp and Jane Trapp v. Commissioner.

United States Tax Court.

Filed February 27, 1980.

Attorney(s) appearing for the Case

Arnold Trapp, pro se, P.O. Box 603, Point Pleasant, N.J. William M. Gross, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

The Commissioner determined a deficiency of $3,528.00 in petitioners' income tax for the year 1976. Concessions having been made, the issue for decision is whether amounts petitioner Arnold Trapp paid for meals, lodging and automobile travel are deductible as travel expenses under section 162(a)(2).1

Findings of Fact

Some of the facts are stipulated and are...

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