SAKALYS v. COMMISSIONER

Docket No. 24203-92.

68 T.C.M. 438 (1994)

T.C. Memo. 1994-400

Bronislavas V. Sakalys and Jurate A. Sakalys v. Commissioner.

United States Tax Court.

Filed August 18, 1994.


Attorney(s) appearing for the Case

Richard J. Nolan, for the petitioners, Michael W. Lloyd, for the respondent.


Memorandum Findings of Fact and Opinion

RUWE, Judge:

Respondent determined deficiencies in petitioners' 1989 and 1990 Federal income taxes in the amounts of $11,316 and $14,060, respectively.

After concessions, the issues for decision are: (1) Whether petitioners properly deducted "away from home expenses" pursuant to section 162(a)(2)1 on their 1989 and 1990 income tax returns, and (2) whether petitioners properly deducted...

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