STEWART v. COMMISSIONER

Docket No. 6191-69.

30 T.C.M. 1316 (1971)

T.C. Memo. 1971-307

J. B. Stewart v. Commissioner.

United States Tax Court.

Filed December 1, 1971.


Attorney(s) appearing for the Case

J. B. Stewart, pro se, 333 East 7th South, Salt Lake City, Utah. W. Durrell Nielsen, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $1,046.79 in the petitioner's 1967 Federal income tax. The only issue for decision is whether expenses for meals and lodging which the petitioner incurred in 1967 when he was working at Hill Air Force Base, Utah, were incurred while he was away from home.

Findings of Fact

Some of the facts were stipulated, and those facts are so found.

...

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