GATES v. COMMISSIONER

Docket No. 1938-68.

28 T.C.M. 1049 (1969)

T.C. Memo. 1969-200

Constance L. Gates v. Commissioner.

United States Tax Court.

Filed September 29, 1969.


Attorney(s) appearing for the Case

Constance L. Gates, pro se, 244 N. 16th, San Jose, Calif. Jeffrey E. Boly, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

The respondent determined a deficiency in the petitioner's income tax for the calendar year 1964 of $172.82.

Petitioner alleged no error in her petition with respect to respondent's disallowance of certain contributions. The only issue for our decision is whether petitioner is entitled to deduct automobile expenses incurred in traveling from her home to her place of employment to render emergency call service.<...

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