1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 1300 (1987)
 

WATERS v. COMMISSIONER

Docket No. 26389-83.

53 T.C.M. 1300 (1987)

T.C. Memo. 1987-332

Bobby J. and Joyce L. Waters v. Commissioner.

United States Tax Court.

Filed July 2, 1987.

Attorney(s) appearing for the Case

Scott McLarty and Larry E. Blount, for the petitioners. Todd K. Snyder, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,058.00 in the petitioners' Federal income tax for 1979. The only issue for decision is whether the petitioner Bobby Waters was away from home within the meaning of section 162(a)(2) of the Internal Revenue Code of 19541 and entitled to deduct his living expenses while he was supervising the ironworkers on a project to construct...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases