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ROBERTS v. COMMISSIONER

Docket No. 91193.

22 T.C.M. 1261 (1963)

T.C. Memo. 1963-253

L. C. Roberts and Dorothy L. Roberts v. Commissioner.

United States Tax Court.

Filed September 17, 1963.

Attorney(s) appearing for the Case

Roy M. Booth, for the petitioners. Bernard A. Hecke and Paul J. Weiss, Jr., for the respondent.

Memorandum Opinion

FORRESTER, Judge:

Respondent has determined deficiencies of $226.74 and $191.83 in petitioners' income tax for the calendar years 1957 and 1958, respectively. The issues are automobile depreciation and meal expense deductions.

Some of the facts have been stipulated and are so found.

The petitioners, L. C. Roberts and his wife, Dorothy L. Roberts, are individuals residing at Greensboro, North Carolina. They filed their joint...

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