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KENT v. COMMISSIONER

Docket No. 67594.

18 T.C.M. 868 (1959)

T.C. Memo. 1959-193

Walter T. Kent and Eunice I. Kent v. Commissioner.

United States Tax Court.

Filed October 20, 1959.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., 728 Pacific Mutual Bldg., Los Angeles, Calif., and Charles J. Higson, Esq., for the petitioners. Eugene F. Reardon, Esq., Leo K. O'Brien, Esq., and R. E. Maiden, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in the income tax of petitioners for the taxable year 1953 in the amount of $670.62. The sole remaining issue is whether petitioner Walter T. Kent was "away from home" within the meaning of sections 22(n)(2) and 23(a)(1(A) of the Internal Revenue Code of 1939,1 while performing duties at Edwards Air Force Base, California.

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