THEEP v. COMMISSIONER

Docket No. 3746-74.

39 T.C.M. 1259 (1980)

T.C. Memo. 1980-80

Raymond J. and Lois M. Theep v. Commissioner.

United States Tax Court.

Filed March 19, 1980.


Attorney(s) appearing for the Case

Raymond J. Theep, pro se, 2400 Drayton Dr., Sacramento, Calif. Joyce Elaine Britt, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' income tax for 1970 of $1,927.00 and an addition to tax under section 6653(a)1 of $96.00. Concessions having been made, the sole issue remaining is the deductibility of petitioner Lois M. Theep's automobile expenses incurred in driving between her home and her job with...

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