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MARESCA v. COMMISSIONER

Docket No. 1244-73.

33 T.C.M. 953 (1974)

T.C. Memo. 1974-212

Neal J. Maresca v. Commissioner.

United States Tax Court.

Filed August 15, 1974.

Attorney(s) appearing for the Case

Sherin V. Reynolds, AVCO Lycoming Div., APO San Francisco, Calif., for the petitioner. Irwin R. Cohen, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1969 in the amount of $1,183.22. The issues for decision are whether per diem allowances received by petitioner for meals and lodging are includable in his gross income, and, if so, whether amounts expended by petitioner for meals and lodging while he was assigned to the Republic of Vietnam are deductible.

Findings of Fact...

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