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McGRAW v. COMMISSIONER

Docket No. 5221-75.

35 T.C.M. 1016 (1976)

T.C. Memo. 1976-233

Donald F. and Rita R. McGraw v. Commissioner.

United States Tax Court.

Filed July 27, 1976.

Attorney(s) appearing for the Case

Donald F. McGraw, pro se, 545 Fernwood Ave., Folsom, Pa. Marc A. Feller, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' 1973 income tax in the amount of $1,001.20. Concessions having been made, two issues remain for our decision. The first issue is whether petitioners are entitled to deduct the cost of Donald F. McGraw's transportation between his residence and place of business under section 162.1 The second issue is whether petitioners...

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