Raymond K. Yeates and Donna C. Yeates v. Commissioner of Internal Revenue

Raymond and Donna Yeates 1 appeal pro se from the tax court decision determining that expenses incurred by Raymond during 1983 for meals, lodging and transportation while employed in the Chicago, Illinois area were not deductible under 26 U.S.C. § 162(a)(2) as business travel expenses. 2 We affirm.

The facts, as stipulated by the parties and accepted by the tax court, are as follows. Raymond Yeates has worked as a journeyman electrician since 1941. Prior to 1975 the taxpayers lived primarily in the Chicago, Illinois area, where Raymond regularly received job assignments from Local 134 of the…