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MORTON v. COMMISSIONER

Docket No. 5165-68.

30 T.C.M. 671 (1971)

T.C. Memo. 1971-156

Glenn H. Morton and Myrtle R. Morton v. Commissioner.

United States Tax Court.

Filed June 30, 1971.

Attorney(s) appearing for the Case

Robert O. Rogers, 400 Bldg., 400 Royal Palm Way, Palm Beach, Fla., for the petitioners. Glenn Gilson, for the respondent.

STERRETT, Judge:

Respondent determined deficiencies of $830.21 and $709.90 in petitioners' income taxes for the taxable years 1964 and 1965 respectively. Due to concessions by petitioners, only one of the adjustments made in the statutory notice remains for our decision. That adjustment raises the question of whether certain automobile expenses are deductible by petitioners as ordinary and necessary business expenses under section 162.1

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