KENNEDY v. COMMISSIONER

Docket No. 308-72.

33 T.C.M. 577 (1974)

T.C. Memo. 1974-121

Cleophus L. Kennedy and Wanda L. Kennedy v. Commissioner.

United States Tax Court.

Filed May 9, 1974.


Attorney(s) appearing for the Case

Elijah W. Ratcliff, P.O. Box 862, Livingston, Tex., for the petitioners. Robert Jones, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year ending December 31, 1970 in the amount of $3,790.35. Although there have been numerous concessions by both parties there remain several issues for our determination. The issues concern the correctness of deductions taken by petitioner for: (1) "Away from home"...

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