HUBBART v. COMMISSIONER

Docket No. 1501.

4 T.C. 121 (1944)

RALPH D. HUBBART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1944.


Attorney(s) appearing for the Case

John M. Hudson, Esq., for the petitioner.

Melvin S. Huffaker, Esq., for the respondent.


By this proceeding petitioner seeks a redetermination of a deficiency in the amount of $526.39 in 1941 income tax.

The issue presented is whether petitioner is entitled to a deduction for expenses in connection with the operation of his automobile for the taxable year in question.

FINDINGS OF FACT.

Petitioner, an individual residing in Detroit, Mich., filed his income tax return for the taxable year in question...

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