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LaPOINT v. COMMISSIONER

Docket No. 6471-66.

27 T.C.M. 380 (1968)

T.C. Memo. 1968-76

Chester W. LaPoint v. Commissioner.

United States Tax Court.

Filed April 29, 1968.

Attorney(s) appearing for the Case

Scott B. Lukins, 725 Lincoln Bldg., Spokane, Wash., for the petitioner. Gary C. Randall, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $543.61 in petitioner's income tax for the taxable year 1963.1

Because of pretrial concessions of the parties, a Rule 50 computation will be necessary. The only issue for decision is whether petitioner's "home" for the purposes of section 162(a)(2)2 was in Spokane, Washington, or in Portland, Oregon,...

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