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THOMA v. COMMISSIONER

Docket No. 28925-81.

47 T.C.M. 6 (1983)

T.C. Memo. 1983-623

Adolph J. Thoma and Evelyn H. Thoma v. Commissioner.

United States Tax Court.

Filed October 6, 1983.

Attorney(s) appearing for the Case

Stuart R. Schroeder, for petitioners. James M. Klein, for respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $419 and $547 in petitioners' Federal income taxes for 1977 and 1978, respectively. After concessions by petitioners, the issue remaining for our determination is whether amounts expended by petitioners for meals and lodging are deductible under section 162(a)(2)1 as travel expenses, specifically...

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