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SAUNDERS v. COMMISSIONER

Docket No. 1236-75.

36 T.C.M. 1746 (1977)

T.C. Memo. 1977-427

William R. Saunders and Mary J. Saunders v. Commissioner.

United States Tax Court.

Filed December 19, 1977.

Attorney(s) appearing for the Case

J.S. Dworkin, 819 Natl. City Bank Bldg., Cleveland, Ohio, for the petitioners. J.E. Dunn, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for the taxable year 1972 in the amount of $998.20. The sole issue for our determination is whether certain expenditures during that year were incurred by petitioners "while away from home" within the meaning of section 162(a)(2)1 and, thus, are properly deductible as ordinary and necessary business expenses...

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