ROHR v. COMMISSIONER

Docket No. 7880-79.

43 T.C.M. 736 (1982)

T.C. Memo. 1982-117

William A. Rohr v. Commissioner.

United States Tax Court.

Filed March 9, 1982.


Attorney(s) appearing for the Case

Jeffrey H. Levi, for the petitioner. Elizabeth S. Henn, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $6,302.40 in petitioner's Federal income tax for the year 1977.

The only issues remaining for decision are: (1) whether certain expenditures, which were claimed by petitioner as travel expenses incurred while "away from home," are deductible as ordinary and necessary business expenses under section 162;1 (2) whether per diem of...

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