Gary M. and Trudy J. Weichlein - Page 2

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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                   
               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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