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YEATES v. COMMISSIONER

Docket No. 28091-86.

55 T.C.M. 1075 (1988)

T.C. Memo. 1988-259

Raymond K. and Donna C. Yeates v. Commissioner.

United States Tax Court.

Filed June 16, 1988.

Attorney(s) appearing for the Case

Raymond K. Yeates, pro se. Paul M. Kohlhoff, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In a timely statutory notice of deficiency, respondent determined a deficiency in petitioners' Federal income tax for taxable year 1983 of $2,968. After concessions by petitioners, the issues for determination are:

(1) Whether petitioners are entitled to a deduction under section 162(a)(2)1 for expenses incurred by Mr. Yeates while away from home.

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