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BELT v. COMMISSIONER

Docket Nos. 18696-81, 21336-81.

47 T.C.M. 1433 (1984)

T.C. Memo. 1984-167

Larry A. Belt v. Commissioner. Carl Richard Honadel v. Commissioner.

United States Tax Court.

Filed April 3, 1984.

Attorney(s) appearing for the Case

Kenneth L. Sales, M.E. Taylor Bldg. Louisville, K.Y., for the petitioners. Frederick J. Lotz III, for the respondent.

Memorandum Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioner Belt's income tax for 1978 of $240.00 and a deficiency in petitioner Honadel's income tax for 1979 of $435.00. Because of concessions by the parties on other issues, the only issues remaining in each case is whether certain meal expenses are deductible under section 162(a)1 or excludable under section 119(b)(3).

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