McLAUGHLIN v. COMMISSIONER

Docket No. 21695-80.

45 T.C.M. 5 (1982)

T.C. Memo. 1982-636

Alonzo E. McLaughlin, Jr., and Lucille C. McLaughlin v. Commissioner.

United States Tax Court.

Filed November 2, 1982.


Attorney(s) appearing for the Case

John G. Ward, Jr., and Dennis J. McLaughlin, for the petitioners. Rona Klein, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable years 1977 and 1978 in the amounts of $1,199 and $1,201, respectively. The sole question before this Court is whether petitioner is entitled to a deduction in each taxable year for transportation expenses under section 162(a),1 as ordinary and necessary business expenses or whether...

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