McLELLAN v. COMMISSIONER

Docket No. 10894-87.

60 T.C.M. 397 (1990)

T.C. Memo. 1990-412

Gary E. McLellan and Shirley McLellan v. Commissioner.

United States Tax Court.

Filed August 6, 1990.


Attorney(s) appearing for the Case

Dennis L. Marvin, 1010 Logan Bldg., Seattle, Wash., for the petitioners. Lisa M. Oshiro, for the respondent.


Memorandum Findings of Fact and Opinion

JACOB, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1982 and 1983 in the amounts of $2,328 and $2,798, respectively.

After a concession by petitioners, the issues for decision are: (1) whether petitioner Gary E. McLellan incurred deductible traveling expenses while away from home in the pursuit of a trade or business; and if so, (2) whether petitioners have substantiated...

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