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MONROE v. COMMISSIONER

Docket No. 4421-77.

38 T.C.M. 466 (1979)

T.C. Memo. 1979-100

Luke James and Florence G. Monroe v. Commissioner.

United States Tax Court.

Filed March 20, 1979.

Attorney(s) appearing for the Case

Luke James Monroe, pro se, 63 Jay St., Johnson City, N.Y. Anthony M. Bruce, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $3,451.77 in petitioners' Federal income tax for 1975.

The issues for decision are:

(1) Whether petitioner Luke James Monroe was "away from home" during 1975 within the meaning of section 162(a) (2);1

(2) Whether a Massachusetts state income tax refund received by petitioners in 1975 is taxable; and

(3) Whether...

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