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GLEESON v. COMMISSIONER

Docket No. 13195-82.

50 T.C.M. 680 (1985)

T.C. Memo. 1985-404

Michael F. Gleeson v. Commissioner.

United States Tax Court.

Filed August 7, 1985.

Attorney(s) appearing for the Case

Earle J. Niederlueke, for the petitioner. Genelle F. Forsberg, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice dated March 10, 1982, respondent determined a deficiency in petitioner's Federal income tax liability for 1979, in the amount of $1,350.62. After a concession by petitioner, the issue for decision is whether petitioner is entitled to deduct business expenses under section 162(a)(2)1 for meals and lodging incurred while "away from home."

Findings...

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