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BASDEN v. COMMISSIONER

Docket No. 7992-76.

37 T.C.M. 991 (1978)

T.C. Memo. 1978-232

Ronald and Sharon Basden v. Commissioner.

United States Tax Court.

Filed June 22, 1978.

Attorney(s) appearing for the Case

Ronald Basden, pro se, Route 2, Box 378, Beulaville, N.C. Isham B. Bradley, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1974 income tax of $1,779.81. Petitioners have conceded respondent's disallowance of a $103.50 claimed deduction for certain work clothing, leaving only this issue for our decision: Whether under section 162(a)(2), I.R.C. 1954,1 petitioners are entitled to a deduction for traveling expenses (including meals and lodging)...

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