Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the year 1962 in the amount of $548.43. Petitioner deducted $2,636 as expenses of traveling away from home in the pursuit of his business. Respondent disallowed all of the deductions. The question is whether during 1962 petitioner traveled "away from home in the pursuit of a trade or business...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.