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SIMPSON v. COMMISSIONER

Docket No. 66776.

19 T.C.M. 1003 (1960)

T.C. Memo. 1960-192

Eugene W. Simpson v. Commissioner.

United States Tax Court.

Filed September 20, 1960.

Attorney(s) appearing for the Case

Daniel R. Dixon, Esq., 600 Capital Club Building, Raleigh, N. C., for the petitioner. John L. Ridenour, III, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined a deficiency of $589.49 in the petitioner's income tax for the calendar year 1954. The question presented is whether an amount expended by petitioner for board and lodging at a job site is deductible under section 162(a)(2) of the Internal Revenue Code of 1954, or whether that amount constitutes a nondeductible personal expenditure under section 262 of the Code.

Findings...

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