Leonard Stockwell - Page 1















                                 T.C. Memo. 2007-149                                  


                               UNITED STATES TAX COURT                                


                          LEONARD STOCKWELL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21954-05.              Filed June 13, 2007.                 


               Leonard Stockwell, pro se.                                             
               Lisa R. Woods, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $5,588 deficiency in           
          petitioner’s Federal income tax for 2003.  After concessions,1 we           
          are asked to decide two issues.  First, we are asked to decide              
          whether petitioner was away from home when he worked as an                  


               1See infra note 3 for the concessions each party made.                 






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Last modified: November 10, 2007