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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