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DUNCAN v. COMMISSIONER

Docket Nos. 11235-76, 9762-77.

37 T.C.M. 1653 (1978)

T.C. Memo. 1978-398

Robert L. Duncan and Harriet P. Duncan v. Commissioner.

United States Tax Court.

Filed October 4, 1978.

Attorney(s) appearing for the Case

Lloyd Taylor, 360 Pine St., San Francisco, Cal., for the petitioners. James M. Kam man, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1974 and 1975 in the amounts of $1,003.01 and $1,045, respectively. Due to concessions by petitioners1 the sole issue for decision is whether Harriet P. Duncan is entitled under section 1622 to deduct the cost of traveling between her residence and place of employment.

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