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PHILLIPS v. COMMISSIONER

Docket No. 2916-78.

38 T.C.M. 1027 (1979)

T.C. Memo. 1979-258

Estil G. Phillips v. Commissioner.

United States Tax Court.

Filed July 11, 1979.

Attorney(s) appearing for the Case

Leon K. Oxley, 400 First Huntington Bldg., Huntington, W. Va., for the petitioner. Joel V. Williamson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $1,923.84 in petitioner's 1975 Federal income tax. The sole issue1 is whether petitioner's employment is Clarksburg, West Virginia was "away from home" in 1975 which would allow him to deduct expenses incurred for meals and lodging under section 162(a)(2).2

Findings of Fact

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