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BAKER v. COMMISSIONER

Docket No. 1678-67.

51 T.C. 243 (1968)

N. KENT BAKER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 12, 1968.

Attorney(s) appearing for the Case

N. Kent Baker, pro se.

Emory L. Langdon, for the respondent.

DAWSON, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1964 and 1965 in the respective amounts of $339.69 and $994.43.

For the year 1964, petitioner has conceded in his reply brief that he is not entitled to deductions for automobile expense of $40 and for tuition, books, and supplies of $535.61. Thus there remains in dispute a claimed business deduction of $1,030.50 for meals...

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