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ADAMSON v. COMMISSIONER

Docket No. 3434-72.

32 T.C.M. 484 (1973)

T.C. Memo. 1973-107

Larry R. Adamson and Florence A. Adamson v. Commissioner.

United States Tax Court.

Filed May 7, 1973.

Attorney(s) appearing for the Case

Larry R Adamson, pro se, 4909 E. Bermuda, Tucson, Ariz. Roger Rhodes, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the income tax liability of petitioners for the taxable year 1970 in the amount of $1,262.00. Certain concessions having been made, the issues remaining for decision are:

(1) Whether petitioners were away from home for purposes of section 1621 while petitioner-husband was attending New York University;

(2) Whether petitioners...

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