MARZANO v. COMMISSIONER

Docket No. 2306-68.

29 T.C.M. 694 (1970)

T.C. Memo. 1970-159

James P. Marzano and Julia Marzano v. Commissioner.

United States Tax Court.

Filed June 18, 1970.


Attorney(s) appearing for the Case

James P. Marzano, pro se, 47 Merriewold Lane N., Monroe, N. Y. Jay S. Hamelburg, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for 1965 in the amount of $291.42.

The only issues for decision are: (1) whether expenses incurred by James P. Marzano, a police officer employed by the Port of New York Authority, in driving his automobile to and from his home and different duty stations, and between duty stations, were ordinary and necessary business...

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