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BYRD v. COMMISSIONER

Docket No. 20811-80.

46 T.C.M. 874 (1983)

T.C. Memo. 1983-443

Brice David Byrd and Carol S. Byrd v. Commissioner.

United States Tax Court.

Filed July 27, 1983.

Attorney(s) appearing for the Case

Brice David Byrd and Carol S. Byrd, pro se, Adamsville, Ala. Jillena A. Warner and Wesley J. Lynes, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1978 in the amount of $1,096. The issues for decision are (1) whether Mr. Byrd's employment at a construction site was temporary or indefinite within the meaning of section 162(a);1 and (2) if temporary, whether certain expenses claimed for meals, lodging and transportation incident thereto meet the...

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