Respondent determined a deficiency in petitioners' Federal income tax for the year 1965 in the amount of $194.06. The issue presented for decision is whether certain transportation, meals, and lodging expenditures incurred by petitioner Hollie T. Dean are deductible as business expenses incurred "while away from home" within the meaning of section 162(a) (2), I.R.C. 1954.
FINDINGS OF FACT
Some of the facts are stipulated. The...
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.