Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined deficiencies in the joint Federal income tax returns of the petitioners in the amounts of $4,501.29 and $4,054.68 for the taxable years 1968 and 1969, respectively. Due to concessions by the parties, the issues for our decision are as follows:
(1) Whether either petitioner was "away from home" within the meaning of section 162(a)(2)
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
