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BROCKMAN v. COMMISSIONER

Docket No. 3591-02.

85 T.C.M. 733 (2003)

T.C. Memo. 2003-3.

Richard M. Brockman v. Commissioner.

United States Tax Court.

Filed January 7, 2003.

Attorney(s) appearing for the Case

Richard M. Brockman, pro se.

Jeremy L. McPherson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a $3,248 deficiency in petitioner's 1998 income tax. The issues remaining for our consideration are: (1) Whether petitioner's place of employment was temporary so as to entitle him to deduct travel expenses; and (2) if petitioner's employment location was temporary, whether he adequately substantiated his travel expenses.

FINDINGS OF FACT1

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