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MITCHELL v. COMMISSIONER

Docket No. 14056-98.

78 T.C.M. 355 (1999)

T.C. Memo. 1999-283

Thomas J. Mitchell and Janice M. Mitchell v. Commissioner.

United States Tax Court.

Filed August 25, 1999.

Attorney(s) appearing for the Case

Arthur G. Jaros, Jr., for the petitioners. William I. Miller, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioners petitioned the Court to redetermine Federal income tax deficiencies of $13,517 for 1994 and $14,407 for 1995 and accuracy-related penalties of $2,703 for 1994 and $2,881 for 1995 for substantial understatement of income tax. Following concessions, we must decide whether petitioners may deduct the traveling expenses at issue. We hold they may.

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