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FRICK v. COMMISSIONER

Docket No. 18650-81.

47 T.C.M. 564 (1983)

T.C. Memo. 1983-733

C. Frederick Frick and Patricia B. Frick v. Commissioner.

United States Tax Court.

Filed December 8, 1983.

Attorney(s) appearing for the Case

C. Frederick Frick, pro se; Wauwatosa, Wis. Sheldon M. Kay, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in the income tax due from petitioners for 1977 in the amount of $11,902 and an addition to tax under section 6653(a)1 in the amount of $595.

After a concession by the respondent, the following issues remain for our decision: (1) whether petitioners may deduct $5,230 as ordinary and necessary automobile expenses; (2) whether petitioners...

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