FAIREY v. COMMISSIONER

Docket No. 20014-80.

43 T.C.M. 1169 (1982)

T.C. Memo. 1982-219

Kenneth E. and Parmaline L. Fairey v. Commissioner.

United States Tax Court.

Filed April 26, 1982.


Attorney(s) appearing for the Case

Kenneth E. Fairey, pro se, Santa Maria, Calif. Beatrice M. Pearson, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes for the calendar years 1977 and 1978 in the respective amounts of $1,159 and $1,898.1

The issues for decision are: (1) whether petitioners may deduct transportation expenses incurred by petitioner husband for travel between his home and his place of employment; (2) whether petitioners correctly...

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