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STELMASZEK v. COMMISSIONER

Docket No. 10391-76.

37 T.C.M. 811 (1978)

T.C. Memo. 1978-187

Leo and Patricia Stelmaszek v. Commissioner.

United States Tax Court.

Filed May 22, 1978.

Attorney(s) appearing for the Case

Leo Stelmaszek, pro se, Route 1, Skandia, Mich. Scott R. Cox, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1974 in the amount of $717.42. The issue for decision is whether petitioner Leo Stelmaszek was away from home within the meaning of section 162(a)(2), I.R.C. 1954,1 during the calendar year 1974 so as to be entitled to deduct traveling...

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