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RANSTEAD v. COMMISSIONER

Docket No. 21316.

10 T.C.M. 117 (1951)

Esther E. Ranstead v. Commissioner.

United States Tax Court.

Entered January 31, 1951.

Attorney(s) appearing for the Case

James E. Seller, Esq., for the petitioner. Ralph W. Harbert, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

Respondent has determined deficiencies for the years 1944, 1945 and 1946 in the respective amounts of $39.84, $39.85 and $43. These deficiencies arise through respondent's disallowance of deductions taken by petitioner on her return for each of the years involved as her cost of automobile transportation between her home and her place of employment during those years. The facts are stipulated and are so found.

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