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ALCALEN v. COMMISSIONER

Docket No. 3599-82.

48 T.C.M. 406 (1984)

T.C. Memo. 1984-334

Arturo P. Alcalen and Wilhelmina B. Alcalen v. Commissioner.

United States Tax Court.

Filed June 28, 1984.

Attorney(s) appearing for the Case

Arturo P. Alcalen, pro se, Fort Lewis, Wash. Hugh M. Spall, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $1,115.20 in petitioners' 1978 Federal income tax. After concessions, discussed below, the issues for our decision are (1) whether various travel expenses incurred by petitioners are deductible, and (2) the amount of petitioners' allowable deduction for local transportation.

Findings of Fact

Some...

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