United States Tax Court.
Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year Deficiency 1979 .................... $137 1980 .................... 195
The issues are as follows: (1) Whether petitioner, a fireman, who belongs to a common mess, may deduct or exclude from income an amount equal to the cost of meals eaten at the fire station...
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