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BATES v. COMMISSIONER

Docket No. 26460-83.

49 T.C.M. 1093 (1985)

T.C. Memo. 1985-153

Leonard Alvin & Julie Ann Bates v. Commissioner.

United States Tax Court.

Filed April 1, 1985.

Attorney(s) appearing for the Case

Leonard Alvin Bates, pro se, Aragon, Ga. Carolyn L. Harper, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' income tax of $2,763.84 for 19801 and $2,032 for 1981. After concessions, the only issue for decision is whether petitioners are allowed to deduct expenses incurred in 1980 and 1981 for travel to and from work under section 162(a)(2).2

Findings of Fact

Some of the facts have...

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