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MURPHY v. COMMISSIONER

Docket No. 1718-66.

26 T.C.M. 1015 (1967)

T.C. Memo. 1967-205

Owen H. Murphy and Josephine C. Murphy v. Commissioner.

United States Tax Court.

Filed October 20, 1967.

Attorney(s) appearing for the Case

Owen H. Murphy, pro se, 12890 Dolphin Ave., Detroit, Mich. Robert T. Hollohan, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1962 in the amount of $401.93. One of the respondent's adjustments has been conceded by petitioners, and the sole issue for determination is whether petitioners have incurred deductible expenses for travel "away from home" within the meaning of section 162(a)(2) of the Internal Revenue Code of 1954.

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