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BABEAUX v. COMMISSIONER

Docket Nos. 2540-76, 9216-76.

36 T.C.M. 657 (1977)

T.C. Memo. 1977-154

Dennis M. and Linda K. Babeaux v. Commissioner.

United States Tax Court.

Filed May 23, 1977.

Attorney(s) appearing for the Case

Dennis M. Babeaux, pro se, Route 2, Cape Colony, Edenton, N.C. Mathew E. Bates, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

In these consolidated cases respondent determined deficiencies of $1,797.85 and $1,486.28 in petitioners' Federal income taxes for the years 1973 and 1974, respectively. The only issue for decision is whether certain expenditures during these years were incurred by the petitioner "while away from home" within the meaning of section 162(a)(2)

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