FAIRCLOTH v. COMMISSIONER

Docket No. 5694-80.

43 T.C.M. 1115 (1982)

T.C. Memo. 1982-208

David and Linda Faircloth v. Commissioner.

United States Tax Court.

Filed April 19, 1982.


Attorney(s) appearing for the Case

David Faircloth, pro se, Virginia Beach, Va. Scott D. Anderson, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1977 and 1978 in the amounts of $936 and $1,169, respectively. After a concession by respondent, the issue for decision is whether petitioners may deduct under section 162(a)1 automobile expenses incurred by petitioner David Faircloth...

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