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STOCKWELL v. COMMISSIONER

Dkt. No. 21954-05.

93 T.C.M. 1347 (2007)

T.C. Memo. 2007-149

Leonard Stockwell v. Commissioner.

United States Tax Court.

June 13, 2007.

Attorney(s) appearing for the Case

Leonard Stockwell, pro se.

Lisa R. Woods, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined a $5,588 deficiency in petitioner's Federal income tax for 2003. After concessions,1 we are asked to decide two issues. First, we are asked to decide whether petitioner was away from home when he worked as an airline mechanic for Northwest Airlines (NWA) in Milwaukee and Detroit to determine whether petitioner is entitled to deduct expenses for his vehicle...

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