T.C. Memo. 2000-305
UNITED STATES TAX COURT
WILLIAM K. STARR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12831-99. Filed September 27, 2000.
William K. Starr, pro se.
Gregory M. Hahn, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $2,084
in petitioner’s Federal income tax for 1995 and an addition to
tax of $539.50 under section 6651(a)(1). After concessions, the
issue remaining for decision is whether a self-employed
individual is entitled to use the Federal per diem rate to
substantiate the amount of deductible lodging expenses for travel
away from home under section 274(d).
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