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DILLEY v. COMMISSIONER

Docket No. 5258-70.

58 T.C. 276 (1972)

FRANKLIN C. DILLEY AND KATHERINE DILLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 11, 1972.

Attorney(s) appearing for the Case

Paul Beer and Michael W. Margrave, for the petitioners.

Harry Beckhoff, for the respondent.

STERRETT, Judge:

The respondent determined a deficiency in petitioners' Federal income tax of $1,109.59 for the taxable year ended December 31, 1968.

Due to concessions, the only issue remaining for adjudication is whether expenditures incurred by petitioner Franklin C. Dilley are deductible under the provisions of section 162(a)(2), I.R.C. 1954,1 as traveling expenses while away from home.

FINDINGS OF FACT

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