LANNING v. COMMISSIONER

Docket No. 5225-73.

34 T.C.M. 1366 (1975)

T.C. Memo. 1975-313

George R. Lanning v. Commissioner.

United States Tax Court.

Filed October 20, 1975.


Attorney(s) appearing for the Case

George R. Lanning, pro se, P.O. Box 394, Hailey, Idaho. James L. Norris, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $217 in the Federal income tax of petitioner for the year 1970. We are to decide whether petitioner was "away from home" when he deducted certain living expenses in that year.

Findings of Fact

Some facts were stipulated and are so found.

Petitioner filed a Federal income tax return for the year in issue with the Western Region Service Center...

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