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TIGUE v. COMMISSIONER

Docket No. 7243-81.

46 T.C.M. 971 (1983)

T.C. Memo. 1983-461

Thomas A. Tigue and Othalee Tigue v. Commissioner.

United States Tax Court.

Filed August 8, 1983.

Attorney(s) appearing for the Case

Ford P. Mitchell, for the petitioners. Cynthia M. Odle-Schlechty, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $814 in petitioners' income tax for the taxable year 1979. The sole issue to be decided is whether the employment of petitioner Thomas A. Tigue2 was temporary or indefinite in duration for purposes of determining whether the cost of transportation between Mr. Tigue's residence and his job site is deductible under Section 162.

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