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WESTON v. COMMISSIONER

Docket No. 13088-78.

41 T.C.M. 1232 (1981)

T.C. Memo. 1981-166

E.C. and Louise P. Weston v. Commissioner.

United States Tax Court.

Filed April 7, 1981.

Attorney(s) appearing for the Case

E.C. Weston, pro se. Walter T. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,626.15 in the petitioners' Federal income tax for 1976. The only issue for decision is whether the expenses for meals and lodging incurred by Mr. Weston in residing near a construction site where he was employed were incurred while he was "away from home" within the meaning of section 162(a) of the Internal Revenue Code of 1954.

Findings of Fact...

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