KARL v. COMMISSIONER

Docket No. 9540-74.

35 T.C.M. 379 (1976)

T.C. Memo. 1976-87

Robert H. Karl and Philomena A. Karl v. Commissioner.

United States Tax Court.

Filed March 22, 1976.


Attorney(s) appearing for the Case

John J. Dean, Grant Bldg., Pittsburgh, Pa., for the petitioners. Stephen R. Takeuchi, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $260.58 in petitioners' joint Federal income tax for the taxable year ended December 31, 1972. The only issues presented for decision are whether certain automobile and parking expenses incurred by petitioner Robert H. Karl in traveling between his home and employment sites are deductible under section 162(a), I.R.C. 1954,1 by virtue...

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