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SMITH v. COMMISSIONER

Docket No. 10815-77.

38 T.C.M. 1030 (1979)

T.C. Memo. 1979-260

Raymond Smith and Judy Smith v. Commissioner.

United States Tax Court.

Filed July 11, 1979.

Attorney(s) appearing for the Case

William M. Frazier and Leon K. Oxley, First Huntington Bldg., Huntington, W. Va. for the petitioners. Joel V. Williamson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $730.40 in petitioners' 1975 Federal income tax. The sole issue is whether under section 162(a)1 petitioners are entitled to deduct automobile expenses incurred by petitioner Raymond Smith in traveling between his residence and his place of employment each working day.

Findings of Fact

All of the facts have been stipulated...

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