William K. Starr - Page 1

                                 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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