ANDREWS v. COMMISSIONER

Docket No. 15853-88.

60 T.C.M. 277 (1990)

T.C. Memo. 1990-391

Edward W. and Leona J. Andrews v. Commissioner.

United States Tax Court.

Filed July 25, 1990.


Attorney(s) appearing for the Case

Raymond A. Snow, 403 Highland Ave., Somerville, Mass., for the petitioners. Paul Colleran, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1984 income tax in the amount of $10,915.69.

The issues for decision are:

(1) Whether respondent erred in disallowing a deduction which petitioners claimed for meals and lodging expenses while away from home in the pursuit of a trade or business. We hold that he did not err. (2) Whether respondent erred in disallowing a depreciation...

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