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HAMMOND v. COMMISSIONER

Docket No. 568-84.

49 T.C.M. 1562 (1985)

T.C. Memo. 1985-252

David L. Hammond and Lillian C. Hammond v. Commissioner.

United States Tax Court.

Filed May 28, 1985.

Attorney(s) appearing for the Case

B. Roland Freasier, Jr. and Gary S. Cook, 3805 Culshaw Ave., Richmond, Va., for the petitioners. John A. Guarnieri, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency of $128 in petitioners' Federal income tax for the year 1981.

The issue for decision is whether petitioner-husband can exclude from income under section 119,1 or include in income and deduct under section 162,2 the cash meal reimbursements he received from his employer.

This case was submitted fully stipulated...

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