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BARKLEY v. COMMISSIONER

Docket No. 7095-74.

35 T.C.M. 707 (1976)

T.C. Memo. 1976-159

Clifton R. & Annabel L. Barkley v. Commissioner.

United States Tax Court.

Filed May 20, 1976.

Attorney(s) appearing for the Case

Rexford R. Cherryman, 4606 Westgrove Ct. Haygood Executive Park, 23455 Virginia Beach, Va., for the petitioners. John C. McDougal, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency of $747.88 in petitioners' 1972 Federal income tax. The deficiency resulted from respondent's disallowance of deductions claimed for travel and living expenses pursuant to section 162(a)(2).1 The issue for decision is whether petitioner Clifton R. Barkley was "away from home" during a portion of 1972.

Findings of Fact

Some...

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