1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 826 (1972)
 

CARR v. COMMISSIONER

Docket No. 1490-71.

31 T.C.M. 826 (1972)

T.C. Memo. 1972-166

Robert J. Carr and Barbara J. Carr v. Commissioner

United States Tax Court.

Filed August 7, 1972.

Attorney(s) appearing for the Case

Robert J. Carr, pro se, 6220 Trail Lake Drive, Ft. Worth, Tex. Kemble White, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1968 in the amount of $1,076.45. The issue for decision is whether petitioner is entitled to a deduction under section 162(a)(2), I.R.C. 1954, for the calendar year 1966 for amounts expended for meals and lodging while in Fort Worth, Texas, and if so, the amount of deduction to which he is entitled.

Findings...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases