WEIBERG v. COMMISSIONER

Docket No. 6611-78.

40 T.C.M. 272 (1980)

T.C. Memo. 1980-147

Dan Paul and Margo Ann Weiberg v. Commissioner.

United States Tax Court.

Filed April 28, 1980.


Attorney(s) appearing for the Case

Dan Paul Weiberg, pro se, 1660 Randolph Ave., St. Paul, Minn. Jeffrey D. Lerner, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies of $410 and $462 in petitioners' Federal income taxes for 1974 and 1975, respectively.

The sole issue for decision is whether expenses deducted by petitioner Dan Paul Weiberg with respect to his employment in the Army National Guard were incurred while he was "away from home" within the meaning of section 162(a)(2).1

Findings...

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