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DILBECK v. COMMISSIONER

Docket No. 4943-75.

35 T.C.M. 1380 (1976)

T.C. Memo. 1976-307

Leah S. Dilbeck and Boyd W. Dilbeck v. Commissioner.

United States Tax Court.

Filed September 28, 1976.

Attorney(s) appearing for the Case

Leah S. Dilbeck and Boyd W. Dilbeck, pro se, 3913 W. Orangewood Ave., Phoenix, Ariz. Milton J. Carter, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,568.21 in petitioners' Federal income tax for 1973. The issues presented for our decision are:

1. Whether petitioner Boyd W. Dilbeck was temporarily "away from home" in pursuit of his employment during a portion of 1973 and is, therefore, entitled to a deduction for expenses incurred for meals and lodging.

2. Whether petitioner Leah S. Dilbeck...

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