GARBER v. COMMISSIONER

Docket No. 7976-76.

37 T.C.M. 944 (1978)

T.C. Memo. 1978-220

Michael John Garber v. Commissioner.

United States Tax Court.

Filed June 12, 1978.


Attorney(s) appearing for the Case

Michael John Garber, pro se, 340 Fremont St., San Francisco, Calif. Lawrence G. Becker, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $655.23 deficiency in petitioner's 1973 Federal income taxes. The only issue we must decide is whether petitioner had a tax home during 1973 from which he could be away when he incurred traveling expenses in pursuit of his trade or business.

Findings of Fact

Some facts were stipulated and are found accordingly. Petitioner timely filed his 1973 Federal income tax...

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