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HITT v. COMMISSIONER

Docket No. 1515-75.

37 T.C.M. 333 (1978)

T.C. Memo. 1978-66

Donald C. Hitt and Joan E. Kaiser v. Commissioner.

United States Tax Court.

Filed February 22, 1978.

Attorney(s) appearing for the Case

Donald C. Hitt and Joan E. Kaiser, Box 22, Hunn's Lake Rd., Stanfordville, N.Y., pro se. David A. Schumudde, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $267.50 in petitioners' income tax for the taxable year 1972. The issues for our determination are:

(1) whether petitioner Kaiser was engaged in carrying on a trade or business during 1972; and, if so,

(2) whether $1,010 spent by petitioner Kaiser for travel and lodging was incurred while she was "away from home."

Findings of Fact

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