FANNING v. COMMISSIONER

Docket No. 1537-79.

41 T.C.M. 192 (1980)

T.C. Memo. 1980-462

George P. Fanning v. Commissioner.

United States Tax Court.

Filed October 14, 1980.


Attorney(s) appearing for the Case

George P. Fanning, pro se, Boston, Mass., Maureen O'Brien, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioners' federal income tax for the years 1975 and 1976 in the respective amounts of $2,506.49 and $3,074.25 and additions to tax under section 6653(a) in the respective amounts of $125.32 and $153.71. Concessions having been made, the issues for decision are: (1) Whether petitioner is entitled to deductions under section 162 for amounts spent for food during 1975...

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