Kozera v. Commissioner

THADEUS KOZERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kozera v. Commissioner

Docket No. 40488-84.

United States Tax Court

T.C. Memo 1986-604; 1986 Tax Ct. Memo LEXIS 3; 52 T.C.M. (CCH) 1264; T.C.M. (RIA) 86604;

December 30, 1986.

Thadeus Kozera, pro se.

Elizabeth Flores, for the respondent.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $7,025 for 1982. The issues for decision are (1) whether petitioner was traveling "away from home" for business purposes; (2) whether petitioner may…