Thomas J. Mitchell and Janice M. Mitchell - Page 2

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          may deduct the traveling expenses at issue.  We hold they may.1             
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code in effect for the subject years.  Rule                
          references are to the Tax Court Rules of Practice and Procedure.            
          References to petitioner in the singular are to Thomas J.                   
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated.  The stipulation of            
          facts and the exhibits submitted therewith are incorporated                 
          herein by this reference.  Petitioners resided in Lockport,                 
          Illinois, when their petition was filed.  They were husband and             
          wife during the relevant years, and they filed joint Federal                
          income tax returns for those years.                                         
               Petitioner was born in December 1933, and he has worked and            
          lived in the Chicago, Illinois, area for most of his life.  After           
          living outside of the Chicago area for a brief period of time               
          before 1990, he moved in 1990 back to the Chicago area, settling            
          in a suburb called Orland Park, Illinois.  While living in Orland           
          Park, he began to consult as an independent contractor for a                
          printing company in New York, New York.  He worked out of his               
          home, using a room that he had set up as his business office.               

               1 Our holding on this issue also means that petitioners are            
          not liable for the accuracy-related penalties in dispute, all of            
          which relate solely to the traveling expenses.                              

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