TURPIN v. COMMISSIONER

Docket No. 6329-73.

34 T.C.M. 768 (1975)

T.C. Memo. 1975-176

Richard J. Turpin and Eileen B. Turpin v. Commissioner.

United States Tax Court.

Filed June 2, 1975.


Attorney(s) appearing for the Case

Thomas J. Carley, 159 Princeton Rd., Rockville Centre, New York, for the petitioners. William K. Carr, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent has determined a deficiency in the income tax of petitioners for the taxable year 1971 in the amount of $293.98.

The sole question before this Court is whether petitioner, Richard J. Turpin, is entitled to deduct as an ordinary and necessary business expense under section 162,1 all or part of the daily cost of traveling between his residence and the various...

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