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KALMUS v. COMMISSIONER

Docket No. 3795-78.

39 T.C.M. 1040 (1980)

T.C. Memo. 1980-44

Robert P. Kalmus v. Commissioner.

United States Tax Court.

Filed February 26, 1980.

Attorney(s) appearing for the Case

Stuart F. Lewin, for the petitioner. Stuart D. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a $1,116 deficiency in petitioner's 1974 Federal income taxes. The sole issue for decision is whether petitioner is entitled to deduct under section 1621 his unreimbursed expenses for meals and lodging incurred while traveling on behalf of his employer. Specifically, we must decide:

(1) Whether...

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