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CHWALOW v. COMMISSIONER

Docket No. 696-73.

33 T.C.M. 454 (1974)

T.C. Memo. 1974-89

Morton L.E. Chwalow and Esther L. Chwalow v. Commissioner.

United States Tax Court.

Filed April 15, 1974.

Attorney(s) appearing for the Case

Morton L.E. Chwalow, pro se, 32 Conshohocken State Rd., Bala Cynwyd, Pa. Howard W. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $1,426.83 in petitioners' Federal income taxes for the calendar year 1970. Respondent has made certain concessions and the sole issue now remaining for our decision is whether petitioners may deduct expenses for meals and lodging as "away from home" expenses within the meaning of section 162(a) (2) of the Internal Revenue Code of 1954.1<...

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