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JEPPSEN v. COMMISSIONER

Docket No. 8177-76.

36 T.C.M. 1101 (1977)

T.C. Memo. 1977-274

Rex B. Jeppsen and Jean M. Jeppsen v. Commissioner.

United States Tax Court.

Filed August 16, 1977.

Attorney(s) appearing for the Case

Rex B. Jeppsen, pro se, 1891 Magnolia Ave., Long Beach, Calif. James D. Vandever, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the calendar year 1974 in the amount of $3,556. After concessions, the two issues for our decision are whether petitioners are entitled to a deduction for living expenses away from home under section 162(a) (2), I.R.C. 1954, and whether petitioners are entitled to a claimed charitable contribution.

Findings of Fact...

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