BROWN v. COMMISSIONER

Docket No. 22636-80.

43 T.C.M. 1047 (1982)

T.C. Memo. 1982-189

Phillip S. Brown v. Commissioner.

United States Tax Court.

Filed April 13, 1982.


Attorney(s) appearing for the Case

Byron D. Bryant for the petitioner. John L. Hopkins, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1978 in the amount of $1,276.32. The issue for decision is whether petitioner is entitled to deduct $4,600 spent in traveling from his home to the construction site where he worked as an ordinary and necessary business expense.1

Findings of Fact

Some of the facts have been...

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