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COLLINS v. COMMISSIONER

Docket Nos. 8573-85, 20387-85.

52 T.C.M. 1538 (1987)

T.C. Memo. 1987-62

Arthur Edward Collins v. Commissioner. Arthur E. and Yolande U. Collins v. Commissioner.

United States Tax Court.

Filed January 29, 1987.

Attorney(s) appearing for the Case

Arthur Edward Collins, pro se. Maureen T. O'Brien, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

Petitioners are husband and wife who filed joint income tax returns for 1982 and 1983. The Commissioner determined deficiencies in their income tax for those years in the amounts of $2,202 and $981, respectively. The sole matter now in controversy is the deductibility of meals, lodging, and travel expenses incurred by the husband (hereinafter sometimes referred to as petitioner) in connection with his...

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