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WALDROP v. COMMISSIONER

Docket No. 1031-76.

36 T.C.M. 780 (1977)

T.C. Memo. 1977-190

James Marion Waldrop v. Commissioner.

United States Tax Court.

Filed June 21, 1977.

Attorney(s) appearing for the Case

James Marion Waldrop, pro se, Route #2, Landrum, S.C. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1973 of $598.72.

The sole issue for decision is whether petitioner is entitled to a deduction under section 162(a)(2)1 for travel expenses incurred while "away from home."

Findings of Fact

At the time of the filing of the petition herein, petitioner resided in Landrum...

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