The Commissioner determined a deficiency of $582.33 in petitioners' income tax for 1964. Two questions are presented: (1) Whether certain expenditures made by petitioner, Emil J. Michaels, for meals and lodging during that year were made while he was "away from home" so as to be deductible as "traveling expenses * * * while away from home" within section 162(a)(2), I.R.C. 1954; and (2) whether petitioner established that his unreimbursed expenditures for the business use...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
