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OLSEN v. COMMISSIONER

Docket No. 3745-74.

34 T.C.M. 1558 (1975)

T.C. Memo. 1975-360

Harold and Mary Olsen v. Commissioner.

United States Tax Court.

Filed December 22, 1975.

Attorney(s) appearing for the Case

Harold Olsen, pro se, 2603 Wolf Ave., Pennsauken, N.J. Lowell F. Raeder, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $1,371.75 in petitioners' income tax for the taxable year 1971. The principal issue is whether certain automobile expenses incurred in 1971 by petitioner Harold Olsen in traveling between his home and place of employment are deductible under section 162(a), I.R.C. 1954,1 by virtue of the fact...

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