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HOFFMAN v. COMMISSIONER

Docket No. 4426-68.

30 T.C.M. 508 (1971)

T.C. Memo. 1971-120

Charles F. Hoffman and Gloria L. Hoffman v. Commissioner.

United States Tax Court.

Filed May 27, 1971.

Attorney(s) appearing for the Case

Joseph V. Di Rosa, Pere Marq. Bldg., New Orleans, La., for the petitioners. William O. Lynch, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1966 in the amount of $1,587.09.

The issue for decision is whether petitioner is entitled to a deduction under section 162(a)(2), Internal Revenue Code of 1954,1 for the calendar year 1966 for amounts expended for meals and lodging while he was away from El Centro, California...

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