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SMITH v. COMMISSIONER

Docket No. 11502-78.

39 T.C.M. 975 (1980)

T.C. Memo. 1980-29

Bill L. Smith & Sandra L. Smith v. Commissioner.

United States Tax Court.

Filed January 30, 1980.

Attorney(s) appearing for the Case

Bill L. Smith, pro se. Lawrence D. Garr, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1975 in the amount of $2,240.19. The issues for decision are: (1) whether petitioners were "away from home" and therefore entitled to a deduction for travel (including meals and lodging) as claimed on their income tax return in the amount of $8,829.55 for the year 1975; (2) depending on the resolution of this issue, there is a question...

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