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BAILEY v. COMMISSIONER

Docket No. 6408-79.

44 T.C.M. 726 (1982)

T.C. Memo. 1982-452

Clarence W. Bailey and Martha F. Bailey v. Commissioner.

United States Tax Court.

Filed August 4, 1982.

Attorney(s) appearing for the Case

Clarence W. Bailey, pro se, Alexander, Ala., Linda Wise, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies of $1,676 and $1,353 in petitioners' Federal income tax for 1976 and 1977, respectively, and corresponding additions to tax under section 6653(a)1 of $83.80 and $67.65. After concessions, the issues remaining for our decision are the deductibility of Mr. Bailey's emergency call-back transportation...

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