PHILLIPS v. COMMISSIONER

Docket No. 5043-70.

32 T.C.M. 255 (1973)

T.C. Memo. 1973-58

Fred W. and Velia M. Phillips v. Commissioner.

United States Tax Court.

Filed March 12, 1973.


Attorney(s) appearing for the Case

David L. Gillette, Suite 300, 141 E. First South, Salt Lake City, Utah, for the petitioners. Clay Freed, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the income tax liability of petitioners as follows:

  1966 ...........  $  911.82
  1967 ...........     998.07
  1968 ...........   1,041.31

The issues are whether petitioner Fred W. Phillips is entitled to a deduction for either employee expenses incurred while away from home or unreimbursed employee expenses incurred as a necessary expense...

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