- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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