ABBOTT v. COMMISSIONER

Docket No. 5200-80.

42 T.C.M. 646 (1981)

T.C. Memo. 1981-424

Ronnie R. Abbott and Wilma Abbott v. Commissioner.

United States Tax Court.

Filed August 12, 1981.


Attorney(s) appearing for the Case

John D. Herbert, 1256 West Williams Field Road, Chandler, Ariz., for the petitioners. Brad S. Ostroff, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $1,755 in petitioners' 1977 Federal income tax. After concessions, the remaining issues for decision are:

(1) Whether traveling expenses incurred by petitioner Ronnie R. Abbott with respect to his employment are deductible under section 162(a)(2).1

(2) Whether petitioner Ronnie R. Abbott was entitled to a depreciation deduction...

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