MASSEY v. COMMISSIONER

Docket Nos. 2452-64, 2453-64.

27 T.C.M. 1452 (1968)

T.C. Memo. 1968-272

Donald J. Massey, Donald J. Massey and Mary S. Massey v. Commissioner.

United States Tax Court.

Filed November 26, 1968.


Attorney(s) appearing for the Case

Donald J. Massey and Mary S. Massey, pro se, P. O. Box 1300, Yukon, Fla. James J. Gallagher, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the income tax liability of petitioner Donald J. Massey in the amount of $563.51 for the year 1960 and a deficiency in the income tax liability of petitioners Donald J. Massey and Mary S. Massey jointly in the amount of $940.84 for the year 1961. The sole issue to be decided is whether or not certain expenses for meals, lodging, and automobile mileage were incurred while "away from

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