Brown v. C.I.R., 011171 FEDTAX, 675-70

• Docket Nº: 675-70.
• Opinion Judge: FAY, Judge:
• Party Name: RONALD BROWN and RITA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Attorney: Ronald Brown, pro se. John D. Steele, Jr., for the respondent.
• Case Date: January 11, 1971
• Court: United States Tax Court

30 T.C.M. (CCH) 41

RONALD BROWN and RITA BROWN, Petitioners

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 675-70.

United States Tax Court

January 11, 1971

Ronald Brown, pro se.

John D. Steele, Jr., for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1967 in the amount of $655.42. The sole issue to be decided is whether petitioner Ronald Brown was ‘ away from home’ within the meaning of section 162(a)(2)^[1] and thus entitled to deduct expenses for meals, travel, and lodging.

FINDINGS OF FACT

Some of the facts have been stipulated and the stipulation of facts and exhibits attached thereto are incorporated herein by this reference.

During the taxable year 1967 petitioners maintained their residence in Binghamton, New York, and filed a joint Federal income tax return for that year with the district director of internal revenue, Buffalo, New York. Rita Brown is a party to this action only by virtue of having filed a joint return and, therefore, Ronald Brown will hereafter be referred to as petitioner.

Petitioner is a steam pipe fitter and a member of the United Association of Journeymen and Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada. Petitioner's local affiliation is with Local Union #112 in the City of Binghamton, New York.

Prior to the year in question petitioner had been employed in the Binghamton area for approximately 25 years. Until the latter part of 1966 all jobs taken by petitioner were in the vicinity of Binghamton where he and his wife maintain their home. Petitioner's wife is employed in Binghamton for the local hospital.

Sometime in the latter part of 1966 economic conditions were such that construction work in the Binghamton area suffered a slowdown. As the number of construction projects declined, jobs on which petitioner could work became scarce and eventually vanished.

During the period January 1, 1967, to April 3, 1967, petitioner was employed for about 1 month in East Hartford, Connecticut, and for 5 to 6 weeks in Oneonta, New York. Both positions were acquired by petitioner seeking employment through his local union in Binghamton, and the union, having no available positions in the local area, located work for him in or around other cities.

Upon...