WALTERS v. COMMISSIONER

Docket No. 3185-67.

28 T.C.M. 22 (1969)

T.C. Memo. 1969-5

Stanley S. Walters and Ruth Walters v. Commissioner.

United States Tax Court.

Filed January 8, 1969.


Attorney(s) appearing for the Case

Stanley S. Walters, pro se, 9512 Midwood Rd., Silver Spring, Md. Louis F. Nicharot, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:1

Respondent determined the following income tax deficiencies against the petitioners:

  Year            Deficiency

  1961 .........    $704.96
  1962 .........     717.23
  1963 .........     667.99

The issues for decision are: (1) Whether petitioner Stanley S. Walters is entitled to deduct certain transportation expenses under section 212(1)...

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