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GOODMAN v. COMMISSIONER

Docket No. 4072-69.

30 T.C.M. 1369 (1971)

T.C. Memo. 1971-319

Dennis D. Goodman and Jacqualine A. Goodman v. Commissioner.

United States Tax Court.

Filed December 20, 1971.

Attorney(s) appearing for the Case

Dennis D. Goodman, pro se, 358 Town Creek Drive, Lexington Park, Md. Sheldon M. Sisson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax for 1966 and 1967 in the amounts of $1,209.46 and $1,286.51, respectively. The sole issue for decision is whether petitioner Dennis D. Goodman was "away from home in the pursuit of a trade or business" during 1966 and 1967 within the meaning of section 162(a)(2).1

Findings of Fact

Dennis...

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