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