Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency of $1,057 in petitioners' 1980 Federal income tax. After concessions, the sole issue for decision is whether petitioners are entitled to deduct transportation expenses incurred by petitioner Ralph G. Garcia commuting between his residence and his jobsite each working day.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation...
Let's get started
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.