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NEAL v. COMMISSIONER

Docket No. 153-80.

42 T.C.M. 582 (1981)

T.C. Memo. 1981-407

Billy J. Neal and Judith A. Neal v. Commissioner.

United States Tax Court.

Filed August 6, 1981.

Attorney(s) appearing for the Case

Harry P. Friedlander, for the petitioners. Richard Patrick, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $933 in petitioners' 1977 Federal income tax. After petitioners' concessions, the sole issue for decision is whether under section 162(a)1 petitioners are entitled to deduct automobile expenses incurred by petitioner Billy J. Neal in traveling between his residence and his place of employment each working day.

[Findings of Fact...

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