KISTLER v. COMMISSIONER

Docket No. 2369-62.

40 T.C. 657 (1963)

JAMES A. KISTLER AND ANN D. KISTLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 26, 1963.


Attorney(s) appearing for the Case

Louis R. Mayer, for the petitioners.

John F. Papsideror, for the respondent.


SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1959 in the amount of $182.70. The issue for decision is whether petitioners are entitled to a deduction for transportation expense of $1,111.40 or any portion thereof.

FINDINGS OF FACT

Petitioners, husband and wife, who resided during the year 1959 in Cleveland, Ohio, filed a joint Federal income tax return for that year with the district director...

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