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HILLGREN v. COMMISSIONER

Docket No. 6556-77.

40 T.C.M. 59 (1980)

T.C. Memo. 1980-101

Jack B. Hillgren and Molly A. Hillgren v. Commissioner.

United States Tax Court.

Filed March 31, 1980.

Attorney(s) appearing for the Case

Thurman Gay, 2332 W. Selano Drive, Phoenix, Ariz., for the petitioners. Gregory A. Robinson, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1974 and 1975 in the respective amounts of $1,569.32 and $1,586.05. Due to concessions by petitioners, only one issue remains for our decision: whether Petitioner Jack B. Hillgren was away from home within the meaning of section 162(a)(2), Internal Revenue Code of 1954,1 when...

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