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WINE v. COMMISSIONER

Docket No. 2965-69 SC.

29 T.C.M. 877 (1970)

T.C. Memo. 1970-195

Robert G. Wine and Patricia Wine v. Commissioner.

United States Tax Court.

Filed July 16, 1970.

Attorney(s) appearing for the Case

Robert G. Wine, pro se, Copen, W. Va., Rudolf L. Jansen, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

This proceeding involves a deficiency in Federal income tax for the taxable year 1967 in the amount of $477.63. The sole issue presented is whether certain amounts incurred during 1967 for meals, lodging, and travel constitute traveling expenses while "away from home" within the meaning of section 162(a)(2) of the Internal Revenue Code of 1954, as amended.

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