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OTIS v. COMMISSIONER

Docket No. 59677.

16 T.C.M. 290 (1957)

T.C. Memo. 1957-67

Thomas W. and Myrtle M. Otis v. Commissioner.

United States Tax Court.

Filed April 30, 1957.

Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. T. W. Sommer, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency of $257.37 in petitioners' income tax for the year 1954. The return for the taxable year was filed with the district director of internal revenue at Oklahoma City, Oklahoma. The petitioners took deductions for three items of alleged expense, — (1) the amount of $441 for cost of meals eaten at their place of employment, (2) the...

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