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ULMER v. COMMISSIONER

Docket No. 11133-76.

38 T.C.M. 683 (1979)

T.C. Memo. 1979-155

George L. Ulmer and Jeanne M. Ulmer v. Commissioner.

United States Tax Court.

Filed April 23, 1979.

Attorney(s) appearing for the Case

George L. Ulmer and Jeanne M. Ulmer, pro se, 2064 Carolwood Dr., Arcadia, Calif. Louis A. Boxleitner, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,326.00 in the petitioners' Federal income tax for 1974. The sole issue for decision is whether the petitioners are entitled to deduct personal living expenditures made by Mr. Ulmer while working in Missouri as traveling expenses incurred while away from home under section 162(a)(2) of the Internal Revenue Code of 1954.1

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