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STEVEN S. v. COMMISSIONER

Dkt. No. 24754-05.

93 T.C.M. 1351 (2007)

T.C. Memo. 2007-150

Steven S. and Lisa J. Bogue v. Commissioner.

United States Tax Court.

June 14, 2007.

Attorney(s) appearing for the Case

Steven S. and Lisa J. Bogue, pro sese.

Blaine Holiday, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined a $3,442 deficiency in petitioners' Federal income tax for 2003. After concessions,1 we are asked to decide two issues. First, we are asked to decide whether petitioner Steven S. Bogue (Mr. Bogue) was away from home when he worked as an airline mechanic for Northwest Airlines(NWA) in Detroit, Washington, New York, and Milwaukee to determine whether petitioners...

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