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BROWN v. COMMISSIONER

Docket No. 675-70 SC.

30 T.C.M. 41 (1971)

T.C. Memo. 1971-7

Ronald Brown and Rita Brown v. Commissioner.

United States Tax Court.

Filed January 11, 1971.

Attorney(s) appearing for the Case

Ronald Brown, pro se, 66 Mitchell Ave., Binghamton, N. Y. John D. Steele, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1967 in the amount of $655.42. The sole issue to be decided is whether petitioner Ronald Brown was "away from home" within the meaning of section 162(a)(2)1 and thus entitled to deduct expenses for meals, travel, and lodging.

Findings of Fact

Some of the facts have been stipulated and the stipulation...

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