MORGAN v. COMMISSIONER

Docket Nos. 3174-78, 3254-78.

39 T.C.M. 1263 (1980)

T.C. Memo. 1980-82

B.L. Morgan and Nellanne Sue Morgan v. Commissioner. B.L. Morgan v. Commissioner.

United States Tax Court.

Filed March 20, 1980.


Attorney(s) appearing for the Case

B.L. Morgan, pro se, Box 645, Port Huron, Mich., F. Michael Kovach, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

     Year                 Deficiency

     1974 ................ $1,821.48
     1975 ................  1,015.30

The issues presented are:

1. Whether B.L. Morgan incurred and paid living and transportation expenses while away from home overnight (section...

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