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FIFE v. COMMISSIONER

Docket No. 6441-78.

73 T.C. 621 (1980)

PHILLIP K. FIFE AND KATHLEEN M. FIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 2, 1980.

Attorney(s) appearing for the Case

Phillip K. Fife, pro se.

Darwin Thomas, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1974 in the amount of $85.30. The two issues presented for decision are (1) whether petitioners are entitled under section 164 of the Code1 to a deduction for an amount paid as a "utility users tax," and (2) whether under section 162, petitioners should be allowed a deduction for the cost of certain morning, evening, and weekend meals.

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