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PETERSON v. COMMISSIONER

Docket No. 18665-86.

53 T.C.M. 1281 (1987)

T.C. Memo. 1987-326

M. Bradley Peterson and Beth A. Peterson v. Commissioner.

United States Tax Court.

Filed June 29, 1987.

Attorney(s) appearing for the Case

M. Bradley Peterson and Beth A. Peterson, pro se. Stephen S. Ash, for the respondent.

Memorandum Findings of Fact and Opinion

POWELL, Special Trial Judge:1

Respondent determined a deficiency in petitioners' 1981 income tax liability in the amount of $1,496. After concessions, the issue in dispute is the deductibility of "away from home" expenses incurred by petitioner-husband M. Bradley Peterson (hereinafter petitioner). Some of the facts have been stipulated and are so found. At the time of the filing of the...

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