Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the calendar year 1966 in the amount of $773.52. The sole issue presented for our decision is whether certain expenses incurred by the husband-petitioner herein were incurred while "away from home" within the meaning of section 162 (a)(2) of the Internal Revenue Code of 1954.1
Findings...
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.