David I. And R. Lee Hitchcock v. Commissioner of Internal Revenue

ALBERT V. BRYAN, Senior Circuit Judge:

This is an appeal from a determination of the Tax Court upholding the Commissioner’s assessment of an income tax deficiency for 1972 in the amount of $593 against David I. Hitchcock. 66 T.C. 950 (1976). The deficiency arose from the disallowance of deductions taken by Hitchcock (taxpayer) for expenditures made by him as a Foreign Service Information Officer for food, lodging and transportation — for himself only — while on mandatory “home leave” in the United States from Japan.

It is conceded by the Commissioner that these outlays were for “ordinary and…