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HENNESSEY v. COMMISSIONER

Docket No. 7654-78.

40 T.C.M. 984 (1980)

T.C. Memo. 1980-320

Silas W. Hennessey, Jr. and Kathleen W. Hennessey v. Commissioner.

United States Tax Court.

Filed August 18, 1980.

Attorney(s) appearing for the Case

Silas W. Hennessey, Jr., pro se, 9015 45th Ave. N.E., Seattle, Washington. Kenneth W. McWade, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $1,1407 in petitioners' 1976 Federal income tax. After concessions the remaining issue for decision is whether petitioner is entitled to deduct claimed meals and lodging expenses in excess of the amount allowed by respondent.

Findings of Fact

All of the facts have been stipulated and are found accordingly.

Silas W. Hennessey, Jr. (hereinafter...

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