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MILLER v. COMMISSIONER

Docket Nos. 10058-75, 6996-76.

38 T.C.M. 351 (1979)

T.C. Memo. 1979-87

John B. and Dolores A. Miller v. Commissioner.

United States Tax Court.

Filed March 15, 1979.

Attorney(s) appearing for the Case

John B. Miller, pro se, 630 N. 10th St., Lander, Wyo. Jeff P. Ehrlich, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined income tax deficiencies of $620 for 1973 and $1,099 for 1974. Due to concessions by petitioners for 1974, the sole issue remaining is whether petitioner John B. Miller is entitled to a deduction under section 162(a)(2)1 for travel expenses incurred while away from home.

Findings of Fact

Some of the facts have been stipulated and are found...

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