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FOWLER v. COMMISSIONER

Docket No. 3772-69SC.

29 T.C.M. 762 (1970)

T.C. Memo. 1970-173

Wayne A. Fowler and Lougena D. Fowler v. Commissioner.

United States Tax Court.

Filed June 23, 1970.

Attorney(s) appearing for the Case

Robert J. Groce, Yeon Bldg., Portland, Ore., for the petitioners. Joseph M. Wetzel, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the calendar year 1966 in the amount of $773.52. The sole issue presented for our decision is whether certain expenses incurred by the husband-petitioner herein were incurred while "away from home" within the meaning of section 162 (a)(2) of the Internal Revenue Code of 1954.1

Findings...

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