Richard M. Brockman - Page 1

                                  T.C. Memo. 2003-3                                   

                               UNITED STATES TAX COURT                                

                         RICHARD M. BROCKMAN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3591-02.               Filed January 7, 2003.               

               Richard M. Brockman, pro se.                                           
               Jeremy L. McPherson, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  Respondent determined a $3,248 deficiency in           
          petitioner’s 1998 income tax.  The issues remaining for our                 
          consideration are:  (1) Whether petitioner’s place of employment            
          was temporary so as to entitle him to deduct travel expenses; and           
          (2) if petitioner’s employment location was temporary, whether he           
          adequately substantiated his travel expenses.                               

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