BRADLEY v. COMMISSIONER

Docket No. 400-72.

32 T.C.M. 793 (1973)

T.C. Memo. 1973-163

Thomas L. Bradley and Ida Ann Bradley v. Commissioner.

United States Tax Court.

Filed July 24, 1973.


Attorney(s) appearing for the Case

Philip N. Margolius, 1120 Connecticut Ave., Washington, D.C., for the petitioners. Charles B. Norris, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a $250 deficiency in petitioners' 1969 income tax. At issue is whether the husband-petitioner incurred deductible business expenses in driving his automobile from home to work by reason of the fact that he carried certain equipment with him.

Findings of Fact

The parties have filed a stipulation of facts which is incorporated herein...

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