-2-
other court, and this opinion shall not be treated as precedent
for any other case.
The trial was conducted by Special Trial Judge Carleton D.
Powell, who died after the case was submitted. The parties have
declined the opportunity for a new trial or for supplementation
of the record and have expressly consented to the reassignment of
the case for opinion and decision.
Respondent determined deficiencies in petitioners’ Federal
income taxes of $10,755 for 2001 and $5,546 for 2002. Following
concessions,2 we must decide whether petitioners may deduct
travel expenses under section 162(a)(2).3 This requires that we
decide whether Michael L. Burski (petitioner) was “away from
home” when he incurred the expenses.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
2Respondent concedes that, for the taxable years 2001 and
2002, Michael L. Burski (petitioner) was an independent
contractor. Petitioner concedes that income he received from the
Institute for Defense Analyses is included in gross receipts
reported on Schedule C, Profit or Loss From Business (Sole
Proprietorship), and that his Schedule C income is subject to
self-employment tax. Petitioners concede that they had
additional capital gain of $5,000 and dividends of $83 in 2002.
3The only other issues remaining are computational.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008