ROBERTS v. COMMISSIONER

Docket No. 4340-70 SC.

30 T.C.M. 1214 (1971)

T.C. Memo. 1971-282

Royal J. and Mary L. Roberts v. Commissioner.

United States Tax Court.

Filed November 3, 1971.


Attorney(s) appearing for the Case

Richard J. Shipley, Esq., for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $560.96. The only issue for decision is whether petitioners may deduct as ordinary and necessary business expenses certain travel expenses incurred by petitioner Mary in traveling by automobile from her home to the hospital where she was employed as a laboratory and X-ray technician.

When this case was called...

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