TEER v. COMMISSIONER

Docket Nos. 2940-62, 2942-62.

23 T.C.M. 493 (1964)

T.C. Memo. 1964-80

Ewell L. Teer and Lillie M. Teer v. Commissioner.

United States Tax Court.

Filed March 26, 1964.


Attorney(s) appearing for the Case

Lester L. May, Life Bldg., Dallas, Tex., and William H. McRae, for the petitioners. Bruce C. Hallmark, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income taxes of petitioners for the years and in the amounts as follows:

  Year              Deficiency

  1959.............    $442.31
  1960.............    349.78

There are two issues: (1) Whether certain automobile expenses incurred by petitioner Lillie M. Teer are deductible business expenses under section 162 of the Internal Revenue...

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