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OWENS v. COMMISSIONER

Docket No. 1732-67.

50 T.C. 577 (1968)

RENDELL OWENS AND VIOLA OWENS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 8, 1968.

Attorney(s) appearing for the Case

Rendell Owens, pro se.

Roy S. Fischbeck, for the respondent.

IRWIN, Judge:

The Commissioner determined deficiencies in petitioners' income tax of $450.69 for 1964 and $426.18 for 1965. The question presented is whether petitioners are entitled to deduct amounts spent for meals and lodging in Des Moines, Iowa, and for automobile travel between Des Moines and Oskaloosa, Iowa, as away from home traveling expenses under section 162(a)(2).1

FINDINGS OF FACT

Petitioners are husband...

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