William J. McNeill - Page 5




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          162(a)(2) and is not entitled to the claimed deductions for                 
          traveling expenses (including meals expenses).                              
               Accordingly, respondent’s disallowance of petitioner’s                 
          claimed traveling expenses (including meals expenses) is                    
          sustained.                                                                  
               To reflect the foregoing and the parties’ concessions,                 


                                             Decision will be entered                 
                                        for respondent as to the                      
                                        deficiencies.                                 































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Last modified: May 25, 2011