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DEAMER v. COMMISSIONER

Docket No. 9979-80.

47 T.C.M. 1051 (1984)

T.C. Memo. 1984-63

Allan C. Deamer and Sharon L. Deamer v. Commissioner.

United States Tax Court.

Filed February 8, 1984.

Attorney(s) appearing for the Case

Allan C. Deamer, pro se, St. Louis, Mo. Albert Russo, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for taxable year ending December 31, 1976, in the amount of $1,260. After concessions, the sole issue for decision herein is whether certain travel expenses, including expenses for meals and lodging, were incurred by petitioner during 1976 while he was "away from home" within the meaning of section 162(a)(2).

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