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EMERTON v. COMMISSIONER

Docket No. 2342-70 SC,

33 T.C.M. 994 (1974)

T.C. Memo. 1974-224

William J. Emerton v. Commissioner.

United States Tax Court.

Filed August 28, 1974.

Attorney(s) appearing for the Case

William J. Emerton, pro se 1015 Mt. Olive, Duarte, Calif. Lawrence G. Becker, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $945.48. The issue for decision is whether petitioner is entitled to deduct certain expenses in the total amount of $2,760 for lodging, meals, laundry and cleaning as ordinary and necessary traveling expenses while away from home in pursuit of a trade or business under section 162(a)(2).

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