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SMITH v. COMMISSIONER

Docket No. 38313-87.

60 T.C.M. 1163 (1990)

T.C. Memo. 1990-569

Richard A. and Linda S. Smith v. Commissioner.

United States Tax Court.

Filed October 30, 1990.

Attorney(s) appearing for the Case

Richard A. Smith and Linda S. Smith, pro se. Robert E. Cudlip, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined a deficiency of $24,272.38 in petitioners' joint Federal income taxes for 1985 and an addition to tax under section 66611 in the amount of $6,068.07. After settlement of some issues, the issues for decision are whether petitioners may deduct certain expenses as "away from home" travel expenses under section 162(a)(2) and whether petitioners are liable...

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