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JEPPSEN v. COMMISSIONER

Docket No. 5435-77.

37 T.C.M. 1428 (1978)

T.C. Memo. 1978-343

Rex B. Jeppsen and Jean M. Jeppsen v. Commissioner.

United States Tax Court.

Filed August 30, 1978.

Attorney(s) appearing for the Case

Rex B. Jeppsen, pro se, 1891 Magnolia Ave., Long Beach, Calif. James D. Vandever, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency of $1,326 in petitioners' Federal income taxes for the 1975 taxable year. The two issues for decision in this case are (1) whether petitioners are entitled to a deduction for living expenses away from home either under sec. 1621 or sec. 212 and (2) whether petitioners are entitled to a charitable...

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