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MCCALLISTER v. COMMISSIONER

Docket No. 7202-76.

70 T.C. 505 (1978)

RUSSELL E. MCCALLISTER AND MARIE MCCALLISTER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 29, 1978.

Attorney(s) appearing for the Case

Leon K. Oxley, for the petitioners.

Joel V. Williamson, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1973 income tax of $723.47. 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 Russell E. McCallister in traveling between his residence and his place of employment each working day.2

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