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LIBBEY v. COMMISSIONER

Docket No. 14831-87.

55 T.C.M. 1052 (1988)

T.C. Memo. 1988-254

Theodore W. Libbey, Jr. v. Commissioner.

United States Tax Court.

Filed June 7, 1988.

Attorney(s) appearing for the Case

John P. Warner, 1776 K St., N.W., Washington, D.C., for the petitioner. Karen A. Rose, for the respondent.

Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $1,138 for the taxable year 1982.2 The issue for decision is whether the expenses for meals, lodging...

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