Bauer v. Commissioner

R. J. BAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bauer v. Commissioner

Docket No. 3609-71.

United States Tax Court

T.C. Memo 1973-111; 1973 Tax Ct. Memo LEXIS 176; 32 T.C.M. (CCH) 496; T.C.M. (RIA) 73111;

May 17, 1973, Filed

R. J. Bauer, pro se.

Clarence F. Frazier, Jr., for the respondent.

SIMPSON

MEMORANDUM FINDINGS OF FACT AND OPINION

SIMPSON, Judge: The respondent determined a deficiency of $2,140.42 in the petitioner's Federal income tax for 1966. The issues to be decided in this case are whether the petitioner, a worker on construction projects, was away from home for tax…