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DIETRICH v. COMMISSIONER

Docket No. 1784-70 SC.

30 T.C.M. 685 (1971)

T.C. Memo. 1971-159

Marvin L. Dietrich and Marjorie Dietrich v. Commissioner.

United States Tax Court.

Filed July 6, 1971.

Attorney(s) appearing for the Case

Truman Clare, 1st Nat. Bk. Bldg., Omaha, Neb., for the petitioners. Leonard A. Hammes, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $159.37 in petitioners' Federal income tax for the year 1967. At issue are claimed deductions for automobile expenses and expenses for maintaining an office in petitioners' home, and an exclusion for the cash purchase of meals by petitioner Marvin L. Dietrich while on hospital duty as a resident physician.

Findings of Fact

Some of the facts have...

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