Sean M. and Julie M. Riley - Page 1















                                 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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