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OWEN v. COMMISSIONER

Docket No. 2791-79.

43 T.C.M. 1022 (1982)

T.C. Memo. 1982-181

Walter H. Owen and Edna M. Owen v. Commissioner.

United States Tax Court.

Filed April 8, 1982.

Attorney(s) appearing for the Case

Irving Shaw, for the petitioners. Stuart D. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $702.00 in petitioners' Federal income tax for 1976. The issue for decision is whether the deduction of estimated meal expenses incurred while on business travel satisfied the substantiation requirements of section 274(d).1

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts, together with...

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