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DELLWO v. COMMISSIONER

Docket No. 2264-79.

42 T.C.M. 202 (1981)

T.C. Memo. 1981-318

John Steven Dellwo v. Commissioner.

United States Tax Court.

Filed June 22, 1981.

Attorney(s) appearing for the Case

John Steven Dellwo, pro se. Thomas E. Brever, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $447 in petitioner's Federal income tax for 1976. At issue here is the adequacy of the substantiation under section 274(d)1 of petitioner's claimed deductions for meals and lodging expenses incurred while on business travel.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts, together with...

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