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MANN v. COMMISSIONER

Docket Nos. 11526-79, 11527-79.

43 T.C.M. 1089 (1982)

T.C. Memo. 1982-202

Jimmy A. Mann and Joan H. Mann v. Commissioner.

United States Tax Court.

Filed April 15, 1982.

Attorney(s) appearing for the Case

Jimmy A. Mann, pro se. Ronald P. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1976 and 1977 in the amounts of $1,694.17 and $2,189.08, respectively. The cases have been consolidated for trial, briefs, and opinion. The issue for decision1 is whether petitioners may deduct expenditures for transportation, food, and lodging under section 162(a)(2).

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