YEATES v. C.I.R.

No. 88-2533.

873 F.2d 1159 (1989)

Raymond K. YEATES and Donna C. Yeates, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 5, 1989.


Attorney(s) appearing for the Case

Raymond K. Yeates and Donna C. Yeates, pro se.

Gary R. Allen, Washington, D.C., for appellee C.I.R.

Before JOHN R. GIBSON, WOLLMAN, and BEAM, Circuit Judges.


PER CURIAM.

Raymond and Donna Yeates1 appeal pro se from the tax court decision determining that expenses incurred by Raymond during 1983 for meals, lodging and transportation while employed in the Chicago, Illinois area were not deductible under 26 U.S.C. § 162(a)(2) as business travel expenses.2 We affirm.

The facts, as stipulated by the parties and accepted by the tax court, are as follows....

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