PETERSON v. COMMISSIONER

Docket No. 2567-83.

47 T.C.M. 954 (1984)

T.C. Memo. 1984-38

Gary Lee Peterson v. Commissioner.

United States Tax Court.

Filed January 19, 1984.


Attorney(s) appearing for the Case

Gary Lee Peterson, pro se. Patrick McGovern, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $1,239 in petitioner's 1979 Federal income tax. The sole issue is whether petitioner is entitled to deduct $3,643 of expenses in traveling between his residence and place of work.

Findings of Fact

Some of the facts are stipulated and found accordingly.

Petitioner, Gary Lee Peterson, resided in Vista, Calif., when the petition was filed herein...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases