T.C. Memo. 2007-148 UNITED STATES TAX COURT STANLEY A. AND CONNIE A. WASIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20920-05. Filed June 13, 2007. Stanley A. and Connie A. Wasik, pro sese. Blaine Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined a $4,373 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 Stanley Wasik (Mr. Wasik) was away from home 1See infra note 3 for the concessions each party made.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007