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BUFTON v. COMMISSIONER

Docket No. 2223-70 SC.

29 T.C.M. 1468 (1970)

T.C. Memo. 1970-320

Peter W. Bufton and Sarah Bufton v. Commissioner.

United States Tax Court.

Filed November 18, 1970.

Attorney(s) appearing for the Case

Peter W. Bufton, pro se, Box 3, Elmo, Mont. Joe K. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $58. The only issue is whether petitioners are entitled, under section 162(a),1 to deduct Peter W. Bufton's expenditures for meals and lodging in the area of Trego, Montana; the answer depends upon whether he was "away from home in the pursuit of a trade or business" within...

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