PEMBERTON v. COMMISSIONER

Docket No. 5230-69 SC.

29 T.C.M. 875 (1970)

T.C. Memo. 1970-194

Virgil Q. Pemberton and Doris H. Pemberton v. Commissioner.

United States Tax Court.

Filed July 9, 1970.


Attorney(s) appearing for the Case

Martin L. Haines, for the petitioners. Howard W. Gordon, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $415.40 in petitioners' 1966 income tax. The only issue for decision is whether petitioner Virgil Q. Pemberton is entitled to deduct transportation expenses in the aggregate amount of $1,833.20 incurred in driving his automobile daily from his home to his places of employment and back. The deduction is sought either as a traveling...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases