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SAND v. COMMISSIONER

Docket No. 132-69 SC.

28 T.C.M. 774 (1969)

T.C. Memo. 1969-155

Richard H. and Lovella H. Sand v. Commissioner.

United States Tax Court.

Filed July 22, 1969.

Attorney(s) appearing for the Case

Roy E. Crawford, for the petitioners. Nancy L. Simpson and Joel A. Sharon, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $879.98 in petitioners' Federal income tax for the year 1967.

The only issue remaining for decision is whether certain traveling expenses were incurred by petitioner Richard H. Sand "while away from home" within the meaning of section 162(a)(2)1 so as to entitle him to a deduction. By oral stipulation at trial, petitioners and...

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