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EPPERSON v. COMMISSIONER

Docket No. 27753-83.

50 T.C.M. 561 (1985)

T.C. Memo. 1985-382

Jessie Elvin Epperson v. Commissioner.

United States Tax Court.

Filed July 29, 1985.

Attorney(s) appearing for the Case

Frederick W. Vollrath, for the petitioner. Keith H. Johnson and Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $6,185.00 in the petitioner's Federal income tax for 1981 and an addition to tax of $3,093.00 pursuant to section 6653(b) of the Internal Revenue Code of 1954.1 After concessions, the issues for decision are: (1) Whether the petitioner is entitled to a transportation expense deduction in 1981, and if so, in what amount; (2) whether...

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