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BEEBE v. COMMISSIONER

Docket No. 4112-70 SC.

30 T.C.M. 1431 (1971)

T.C. Memo. 1971-330

Richard W. Beebe and Beverly D. Beebe v. Commissioner.

United States Tax Court.

Filed December 30, 1971.

Attorney(s) appearing for the Case

Richard W. Beebe, pro se, R. D. #2, Spencer, N. Y. John D. Steele, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1966 in the amount of $531.86. Concessions having been made, the one issue remaining is whether the petitioner was "away from home in the pursuit of a trade or business" under the provisions of section 162(a)(2).1

Findings of Fact

Richard W. Beebe (hereinafter referred...

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