WIRTH v. COMMISSIONER

Docket No. 2583-71.

61 T.C. 855 (1974)

ANDRZEJ T. WIRTH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 28, 1974.


Attorney(s) appearing for the Case

Andrzej T. Wirth, pro se.

Barry D. Gordon, for the respondent.


The Commissioner determined a deficiency of $2,104.85 in petitioner's 1968 income tax. The only question remaining for decision is whether certain of petitioner's expenditures during 1968 are deductible as "traveling expenses * * * while away from home" within the meaning of section 162(a)(2), I.R.C. 1954.

FINDINGS OF FACT

The parties have filed a stipulation of facts which, together with its accompanying exhibits, is incorporated herein by this reference...

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