McGIMSEY v. COMMISSIONER

Docket No. 2047-70 "SC".

30 T.C.M. 521 (1971)

T.C. Memo. 1971-124

Eli F. McGimsey and Elma F. McGimsey v. Commissioner.

United States Tax Court.

Filed May 27, 1971.


Attorney(s) appearing for the Case

Leo K. O'Brien, Exchange Nat'l Bank Bldg., Colorado Springs, Colo., for the petitioner. David E. Gaston, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined deficiencies for 1967 and 1968 in petitioners' Federal income tax in the respective amounts of $260.46 and $486.97. The issues for decision are whether certain transportation, meals and lodging expenditures allegedly incurred by petitioner Eli F. McGimsey are deductible as business expenses incurred "while away from home" under section 162 (a)(2), I. R. C. 1954, and whether alleged...

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