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WHITE v. COMMISSIONER

Docket No. 7215-70 SC.

31 T.C.M. 273 (1972)

T.C. Memo. 1972-67

Walter J. & Betty J. White v. Commissioner.

United States Tax Court.

Filed March 14, 1972.

Attorney(s) appearing for the Case

Walter J. White, pro se, 221 Vista Del Ray, El Paso, Tex. Paul H. Waldman, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $226.53 in petitioners' income tax for the taxable year 1965, based on the disallowance of automobile expenses incurred by petitioner Walter J. White in travelling between his home in El Paso, Texas, and his place of employment at the White Sands Missile Range, New Mexico, and deducted by him under the purported authority of section 162.1

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