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HENDRIX v. COMMISSIONER

Docket No. 67374.

18 T.C.M. 881 (1959)

T.C. Memo. 1959-196

Jeff L. Hendrix and Juanita Hendrix v. Commissioner.

United States Tax Court.

Filed October 20, 1959.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., 523 West 6th Street, 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 $578.60. The sole issue is whether during 1953 petitioner Jeff L. Hendrix 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...

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