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Hill v. COMMISSIONER.

Docket No. 4242-71.

31 T.C.M. 14 (1972)

T.C. Memo. 1972-7

John W. Hill, Jr., and Lolita E. Hill v. Commissioner.

United States Tax Court.

Filed January 10, 1972.

Attorney(s) appearing for the Case

John W. Hill, Jr. and Lolita E. Hill, pro se, Route 1, Box 77, Rainier, Ore. Lee A. Kamp, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in the petitioners' Federal income tax for the taxable year 1969 in the amount of $653.16. The only issue for decision is whether petitioners are entitled to deduct automobile expenses incurred in traveling to and from work daily as ordinary and necessary business expenses under section 162(a).1

Findings of Fact

Some...

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