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WOODS v. COMMISSIONER

Docket No. 5287-78.

40 T.C.M. 248 (1980)

T.C. Memo. 1980-137

Howard D. Woods v. Commissioner.

United States Tax Court.

Filed April 23, 1980.

Attorney(s) appearing for the Case

Howard D. Woods, pro se, P.O. Box 1481, Springerville, Ariz. Brad S. Ostroff, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's Federal income tax for 1974 and 1975 in the amounts of $1,812 and $854, respectively. The sole issue is whether petitioner is entitled to take deductions for lodging, meal, and travel expenses incurred during such years as "away from home" expenses within the meaning of Code section 162(a)(2).1

Findings of...

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