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RICHARDSON v. COMMISSIONER

Docket No. 570-77.

39 T.C.M. 53 (1979)

T.C. Memo. 1979-358

Ralph W. Richardson and Jeanne L. Richardson v. Commissioner.

United States Tax Court.

Filed September 10, 1979.

Attorney(s) appearing for the Case

Ralph W. Richardson, pro se. Gordon F. Moore II, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $246 in petitioners' Federal income tax for the year 1974. The only issue presented for decision is whether petitioner Ralph W. Richardson, a foreign service officer, is entitled to deduct expenditures for his travel, meals and lodging while in the United States on "home leave" as ordinary and necessary expenses incurred while away from home...

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