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MONTGOMERY v. COMMISSIONER

Docket No. 4072-73.

64 T.C. 175 (1975)

GEORGE MONTGOMERY AND J. W. MONTGOMERY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 7, 1975.

Attorney(s) appearing for the Case

Richard A. Young, for the petitioners.

Chauncey W. Tuttle, Jr., for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax for 1971 of $596.86. The issues to be decided are: (1) Whether the petitioner George Montgomery was "away from home" within the meaning of section 162(a)(2) of the Internal Revenue Code of 19541 while attending legislative sessions in Lansing, Mich., and (2) whether the petitioners have established...

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