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FOOTE v. COMMISSIONER

Docket No. 8927-74.

67 T.C. 1 (1976)

VIRGINIA FOOTE AND LOU FOOTE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 4, 1976.

Attorney(s) appearing for the Case

Virginia Foote, pro se.

Roy L. Allison, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $237.30 in the petitioners' Federal income tax for 1972. One issue has been conceded; the issues remaining for decision are: (1) Whether the petitioners are entitled to deduct expenditures for lodging in Austin, Tex., as traveling expenses under section 162(a)(2) of the Internal Revenue Code of 1954;1 and (2) whether the petitioners may deduct automobile expenses incurred...

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