T.C. Memo. 2007-150
UNITED STATES TAX COURT
STEVEN S. AND LISA J. BOGUE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24754-05. Filed June 14, 2007.
Steven S. and Lisa J. Bogue, pro sese.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $3,442 deficiency in
petitioners’ Federal income tax for 2003. After concessions,1 we
are asked to decide two issues. First, we are asked to decide
whether petitioner Steven S. Bogue (Mr. Bogue) was away from home
when he worked as an airline mechanic for Northwest Airlines
1See infra note 2 for the concessions each party made.
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Last modified: November 10, 2007