BISSONNETTE v. COMMISSIONER

Docket No. 5988-05.

127 T.C. 124 (2006)

127 T.C. No. 10

MARC G. BISSONNETTE AND LILLIAN I. CONE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 23, 2006.


Attorney(s) appearing for the Case

Gregory L. White, for petitioners.

Lisa M. Oshiro, for respondent.


HAINES, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 2001, 2002, and 2003 (years at issue) of $3,011, $3,119, and $3,250, respectively.1

After concessions,2 the issues for decision are: (1) Whether Marc G. Bissonnette (petitioner) was "away from home" within the meaning of section 162(a)(2) by virtue of his duties as a passenger ferryboat captain on turnaround...

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