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WRIGHT v. COMMISSIONER

Docket No. 6120-78.

40 T.C.M. 258 (1980)

T.C. Memo. 1980-141

Floyd F. and Beryl P. Wright v. Commissioner.

United States Tax Court.

Filed April 24, 1980.

Attorney(s) appearing for the Case

Floyd F. Wright, pro se, Box 263, Route 1, LeCenter, Minn. Martha E. Rist, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies of $306.06 and $336.23 in petitioners' Federal income taxes for 1975 and 1976, respectively. The sole issue for decision is whether petitioners are entitled to employee business expense deductions in 1975 and 1976 for meals and lodging while away from home pursuant to sections 1621 and 274 in excess of amounts allowed by respondent.

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