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HOWARD v. COMMISSIONER

Docket No. 1358-69 SC.

29 T.C.M. 413 (1970)

T.C. Memo. 1970-88

Timothy Howard and Mildred Howard v. Commissioner.

United States Tax Court.

Filed April 20, 1970.

Attorney(s) appearing for the Case

Henry Gelles, Box 590, Lake Placid, N. Y., for the petitioners. Rudolph J. Korbel, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $125.18. The only issue remaining for decision is whether certain week-end round trips between petitioner's temporary employment and his residence are deductible as ordinary and necessary trade or business expenses under section 162(a)(2) of the Internal Revenue Code of 1954.1

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