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CHAPPUIS v. COMMISSIONER

Docket Nos. 5961-65, 2957-66.

27 T.C.M. 222 (1968)

T.C. Memo. 1968-48

Cyril K. Chappuis and Eunice F. Chappuis v. Commissioner.

United States Tax Court.

Filed March 25, 1968.

Attorney(s) appearing for the Case

Cyril K. Chappuis, pro se, 7507 Nancemont Rd., Springfield, Va. Charles F. T. Carroll, for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the calendar years 1962 and 1963 in the amounts of $765.27 and $976.36, respectively.

The sole issue is whether petitioners are entitled to deduct, under any section of the Internal Revenue Code of 1954, as amended, the amounts of $2,066 in 1962 and $2,516 in 1963 claimed on their joint returns as "away from home expenses."

Findings...

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