GRIFFITHS v. COMMISSIONER

Docket No. 27872-89.

61 T.C.M. 1880 (1991)

T.C. Memo. 1991-55

John T. Griffiths v. Commissioner.

United States Tax Court.

Filed February 12, 1991.


Attorney(s) appearing for the Case

John T. Griffiths, pro se. Steven B. Bass, for the respondent.


Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rule 180 et seq.

Respondent determined a deficiency of $3,060.51 in Federal income tax for petitioner's 1985 tax year. The only issue for decision is whether petitioner is entitled to a deduction of expenses incurred while "away from home" within the meaning of section 162(a)(2). Other adjustments in the notice...

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