HAMILTON v. COMMISSIONER

Docket No. 43392.

13 T.C.M. 560 (1954)

T. C. Memo. 1954-72

George W. Hamilton and Evelyn Hamilton v. Commissioner.

United States Tax Court.

Filed June 21, 1954.


Attorney(s) appearing for the Case

George W. Hamilton, 10704 Durand Avenue, N. E., Seattle, Wash., pro se. Francis J. Butler, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in the income tax of petitioners for the year 1948 in the amount of $182.12. The sole question involves the extent to which petitioners' automobile expenses are covered by section 22 (n).

Findings of Fact

Petitioners are husband and wife who reside in Seattle, Washington. They filed original and amended joint income tax returns for the calendar year...

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