T.C. Memo. 2007-153
UNITED STATES TAX COURT
SEAN M. AND JULIE M. RILEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21124-05. Filed June 14, 2007.
Sean M. and Julie M. Riley, pro sese.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $3,570 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 Sean M. Riley (Mr. Riley) was away from home
1See infra note 4 for the concessions of each party.
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Last modified: November 10, 2007