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BANKS v. COMMISSIONER

Docket No. 5189-79.

42 T.C.M. 1016 (1981)

T.C. Memo. 1981-490

Thomas C. and Chichi Banks v. Commissioner.

United States Tax Court.

Filed September 9, 1981.

Attorney(s) appearing for the Case

Thomas C. Banks, pro se, Jacksonville, Fla., Willie Fortenberry, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax in the amounts of $1,144.28 and $657.88 for the taxable years 1975 and 1976, respectively.

After concessions by petitioners the issues remaining are: (1) Whether petitioner Thomas C. Banks may deduct under section 162(a):1 (a) The cost of meals eaten at his employer's premises for the taxable years...

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