LONG v. COMMISSIONER

Docket No. 8476-78.

48 T.C.M. 302 (1984)

T.C. Memo. 1984-309

O'Dell Long v. Commissioner.

United States Tax Court.

Filed June 19, 1984.


Attorney(s) appearing for the Case

O'Dell Long, pro se, 4505 Calle Amigo, River Route #1, Bullhead City, Ariz. Ronald D. Dalrymple, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1975 in the amount of $932. The issues for our decision are: (1) whether petitioner is entitled to deduct certain employee business expenses for travel, meals and lodging while he was employed at Camp Mercury, Nevada, during 1975, under section 162(a);1 and (2) whether a subsistence...

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