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GALLOWAY v. COMMISSIONER

Docket No. 7210-76.

38 T.C.M. 596 (1979)

T.C. Memo. 1979-134

Thomas O. Galloway and Peggy J. Galloway v. Commissioner.

United States Tax Court.

Filed April 9, 1979.

Attorney(s) appearing for the Case

William M. Frazier and Leon K. Oxley, 400 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 deficiencies of $502.80 and $844.07 in petitioners' Federal income taxes for taxable years 1973 and 1974, respectively. The sole issue1 is whether under section 162(a)2 petitioners are entitled to deduct automobile expenses incurred by petitioner Thomas O. Galloway in traveling...

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