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LICHTENBERGER v. COMMISSIONER

Docket No. 23342-82.

50 T.C.M. 519 (1985)

T.C. Memo. 1985-370

James C. Lichtenberger v. Commissioner.

United States Tax Court.

Filed July 24, 1985.

Attorney(s) appearing for the Case

Robert T. Duffy and Anne M. Frayne, Smith & Schnacke, P. O. Box 1817, Dayton, Ohio, for the petitioner. Robert J. Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioner for 1978 in the amount of $7,480. The issue for decision is whether petitioner may deduct certain expenses under section 162(a)(2)1 on account of his employment at places away from Cerro Gordo, Illinois.

Findings of Fact

Some of the facts have been stipulated; the stipulations...

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