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MOSURE v. COMMISSIONER

Docket No. 9786-79.

42 T.C.M. 1279 (1981)

T.C. Memo. 1981-564

Garrett E. and Adeline C. Mosure, Jr. v. Commissioner.

United States Tax Court.

Filed September 30, 1981.

Attorney(s) appearing for the Case

Garrett E. Mosure, Jr. and Adeline C. Mosure, pro se. James M. Kamman, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $1,100 in petitioners' 1976 Federal income tax. After concessions the sole issue for decision is whether expenses deducted by petitioner with respect to his employment were incurred while he was "away from home" within the meaning of section 162(a)(2).1

Findings of Fact

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