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The issue for decision is whether petitioners are entitled
to deduct "away from home" expenses. Respondent failed to
address the accuracy-related penalty issue in her brief or reply
brief, and we conclude that respondent has conceded that issue.
See Rule 151(e)(5); Money v. Commissioner, 89 T.C. 46, 48
(1987).2
This case was submitted fully stipulated, and the stipulated
facts are so found. The stipulation of facts and attached
exhibits are incorporated herein by this reference. Petitioners
resided in Catheys Valley, California, at the time the petition
was filed. Hereinafter, all references to petitioner are to
petitioner Trudy J. Weichlein.
Petitioner was born in Santa Barbara, California, and
graduated from high school in Saugus, California, in 1969.
Petitioner married George M. Weichlein (Mr. Weichlein) in 1967,
and they have one daughter born in 1971. In 1978, petitioner
moved with her husband and daughter from Boron, California, to
Catheys Valley, California. Boron is located in southern
California near Edwards Air Force base and within 50-60 miles of
Victorville, California. Catheys Valley is located "just north"
of the geographic center of California, due east of San Jose.
2 Even if we did not treat respondent's failure to brief
this issue as a concession, we would find for petitioners on this
issue based upon their reliance on a competent, experienced
return preparer in claiming these deductions.
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