MARTIN v. COMMISSIONER

Docket No. 4037-67.

27 T.C.M. 611 (1968)

T.C. Memo. 1968-127

Raymond M. and Joan E. S. Martin v. Commissioner.

United States Tax Court.

Filed June 25, 1968.


Attorney(s) appearing for the Case

Raymond M. Martin, pro se, 7782 Devonwood Ave., Garden Grove, Calif. Brice A. Tondre, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $299.08.

The only issue for decision is whether Raymond M. Martin, an outside salesman, is entitled to a deduction of $1,575 or any part thereof as transportation expense for driving his personally owned automobile for business travel.

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