WILSON v. COMMISSIONER

Docket No. 2079-88.

56 T.C.M. 1478 (1989)

T.C. Memo. 1989-109

Raymond C. and Patricia A. Wilson v. Commissioner.

United States Tax Court.

Filed March 20, 1989.


Attorney(s) appearing for the Case

Raymond C. Wilson, pro se. Raymond M. Boulanger, for the respondent.


Memorandum Findings of Fact and Opinion

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rule 180 et seq.1

Respondent determined a deficiency of $2,827 in petitioners' 1984 Federal income tax. The sole issue for decision is whether petitioners' 1984 unreimbursed meals, lodging and other expenses were incurred while Raymond C. Wilson...

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