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PRICE v. COMMISSIONER

Docket No. 6841-77.

39 T.C.M. 348 (1979)

T.C. Memo. 1979-421

Wayne D. Price and Carla M. Price v. Commissioner.

United States Tax Court.

Filed October 4, 1979.

Attorney(s) appearing for the Case

Wayne D. Price, pro se. Route 1, Lone Oak, Tex. Deborah A. Butler, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

  Taxable Year1               Deficiency

      1974 .................... $367.86
      1975 ....................  366.63

Following concessions by petitioners, the only issue to be decided is whether petitioners are entitled to deduct the cost of meals consumed on "turnaround...

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