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KIRK v. COMMISSIONER

Docket No. 6180-77.

38 T.C.M. 598 (1979)

T.C. Memo. 1979-135

Wallace Kirk, Jr. and Barbara J. Kirk 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 a deficiency of $989.61 in petitioners' 1974 Federal income tax. The sole issue is whether under section 162(a)1 petitioners are entitled to deduct automobile expenses incurred by petitioner Wallace Kirk, Jr., in traveling between his residence and his place of employment each working day.

Findings of Fact

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