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PHILLIPS v. COMMISSIONER

Docket No. 7627-85.

52 T.C.M. 747 (1986)

T.C. Memo. 1986-503

Michael and Alice P. Phillips v. Commissioner.

United States Tax Court.

Filed October 6, 1986.

Attorney(s) appearing for the Case

Michael and Alice P. Phillips, pro se, Rossburg, Ore. Shirley M. Francis, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $232. The issues for decision are (1) whether petitioners are entitled to a $420 deduction under section 162(a)1 for expenses incurred for meals taken by petitioner Michael Phillips (Michael) while on duty as a firefighter, and if so whether such expenses have been properly substantiated...

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