SMITH v. COMMISSIONER

Docket No. 10854-87.

59 T.C.M. 958 (1990)

T.C. Memo. 1990-311

Richard W. Smith and Wanda J. Smith v. Commissioner.

United States Tax Court.

Filed June 21, 1990.


Attorney(s) appearing for the Case

Joel Drum, for the petitioners. Susan J. Adler, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $9,123 in petitioners' Federal income tax for 1983. After concessions, the only issue for decision is whether petitioner Richard W. Smith is entitled to deductions under section 162(a)(2)1 for traveling expenses incurred while away from home.

Findings of Fact

Some of the facts have been stipulated and are so found. The...

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