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RALSTON v. COMMISSIONER

Docket No. 6257-66.

27 T.C.M. 1312 (1968)

T.C. Memo. 1968-248

Curtis Leon Ralston v. Commissioner.

United States Tax Court.

Filed October 29, 1968.

Attorney(s) appearing for the Case

James T. Carey, 423 Marion E. Taylor Bldg., Louisville, Ky., for the petitioner. W. Gerald Thornton, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $341 in petitioner's income tax for the taxable year ending December 31, 1965. The only issue for decision is whether expenses for meals were incurred by petitioner "away from home" within the meaning of section 162(a) (2),1 so as to entitle him to a deduction under that section.

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