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KAYE v. COMMISSIONER

Docket No. 6346-72.

33 T.C.M. 553 (1974)

T.C. Memo. 1974-111

Michael Kaye v. Commissioner.

United States Tax Court.

Filed May 6, 1974.

Attorney(s) appearing for the Case

Harvey J. Eger and Julian Ruslander, for the petitioner. David W. Otto, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $3,755.69 in petitioner's 1970 income tax. The only question remaining for decision is whether certain of petitioner's expenditures during 1970 are deductible as "traveling expenses * * * while away from home" within the meaning of section 162(a) (2).1

Findings of Fact

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

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