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SCARBOROUGH v. COMMISSIONER

Docket No. 3168-70 SC.

30 T.C.M. 613 (1971)

T.C. Memo. 1971-142

Donald W. Scarborough and Gudrun E. Scarborough v. Commissioner.

United States Tax Court.

Filed June 16, 1971.

Attorney(s) appearing for the Case

Donald W. Scarborough, pro se, P. O. Box 318, Willow Creek, Calif. Eugene H. Ciranni, for the respondent.

Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for 1966 in the amount of $526.40. Respondent has conceded that petitioners are entitled to deduct a total of $110 for the cost of petitioner Donald W. Scarborough's meals while en route to and visiting his ranch. The issues remaining for decision are: (1) Whether petitioner Donald...

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