ANN COOPERSMITH v. COMMISSIONER

Docket No. 4633-70 SC.

30 T.C.M. 1203 (1971)

T.C. Memo. 1971-280

Ann Coopersmith v. Commissioner.

United States Tax Court.

Filed November 2, 1971.


Attorney(s) appearing for the Case

Ann Coopersmith, pro se, 725 F. D. R. Dr., New York, N. Y. Richard M. Campbell, for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $589.54. The issue for decision is whether petitioner is entitled to deduct certain automobile expenses incurred in going to and from work as medical expenses under section 213 or as ordinary and necessary expenses incurred in carrying on a trade or business under section 162 or as ordinary and...

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