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OSTRAND v. COMMISSIONER

Docket No. 4846-79.

42 T.C.M. 116 (1981)

T.C. Memo. 1981-304

Gerald A. Ostrand v. Commissioner.

United States Tax Court.

Filed June 18, 1981.

Attorney(s) appearing for the Case

Gerald A. Ostrand, pro se. Mark A. Pridgeon, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $3,280.66 in petitioner's Federal income tax for 1976. The issue for decision is whether petitioner's claimed meal, lodging and transportation expenses were incurred while away from home in pursuit of a trade or business thus rendering them deductible under section 162(a)(2).1

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