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BAUGHER v. COMMISSIONER

Docket No. 3986-84.

50 T.C.M. 757 (1985)

T.C. Memo. 1985-420

James A. Baugher and Patricia A. Baugher v. Commissioner.

United States Tax Court.

Filed August 13, 1985.

Attorney(s) appearing for the Case

James A. Baugher, pro se, Athens, Ala. Helen Theo, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' income tax of $1,453.07 for 1981. The only issue for decision is whether petitioners are allowed to deduct expenses incurred in 1981 for meals, lodging and travel to and from work under section 162(a)(2).1

Findings of Fact

Some of the facts have been stipulated.

Petitioners resided in Athens, Alabama...

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