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HURST v. COMMISSIONER

Docket No. 245-77.

38 T.C.M. 924 (1979)

T.C. Memo. 1979-232

Robert M. Hurst and Cheryl L. Hurst v. Commissioner.

United States Tax Court.

Filed June 12, 1979.

Attorney(s) appearing for the Case

William M. Frazier and Leon K. Oxley, 4400 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 $507 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 Robert M. Hurst in traveling between his residence and his place of employment each working day.

Findings of Fact...

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