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HARRISON v. COMMISSIONER

Docket No. 7203-76.

37 T.C.M. 1041 (1978)

T.C. Memo. 1978-241

Donald Harrison and Hazel Harrison v. Commissioner.

United States Tax Court.

Filed June 29, 1978.

Attorney(s) appearing for the Case

Leon K. Oxley, P.O. Box 1004, Huntington, W. Va., for the pettioners. Joel V. Williamson, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's 1973 income tax of $378.32. The only issue for our decision is whether under section 162(a), I.R.C. 1954,1 petitioners are entitled to deduct automobile expenses incurred by petitioner Donald Harrison in traveling between his residence and his place of employment each working day.2

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