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LAMBERSON v. COMMISSIONER

Docket Nos. 804-68, 2888-68.

29 T.C.M. 585 (1970)

T.C. Memo. 1970-131

Harold V. Lamberson and Catherine H. Lamberson v. Commissioner.

United States Tax Court.

Filed May 28, 1970.

Attorney(s) appearing for the Case

Harold V. Lamberson, pro sc, 34 Spring Street Rd., Loudonville, N. Y. Jay S. Hamelburg, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases respondent determined deficiencies in petitioners' income tax for 1965 and 1966 in the amounts of $567.59 and $723.64, respectively. The only issue presented for decision is whether certain expenses paid by petitioner Harold V. Lamberson during 1965 and 1966 were traveling expenses "while away from home," within the meaning of sections 162(a)(2).1

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