ROBINSON v. COMMISSIONER

Docket No. 13437-83.

50 T.C.M. 754 (1985)

T.C. Memo. 1985-419

Arthur Lamar Robinson and Renita Robinson v. Commissioner.

United States Tax Court.

Filed August 13, 1985.


Attorney(s) appearing for the Case

Arthur Lamar Robinson, pro se, Cedar Bluff, Ala. Helen Theo, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' income tax of $1,745 for 1980. After concessions, the only issue for decision is whether petitioners are allowed to deduct expenses incurred in 1980 for travel to and from work under section 162(a)(2).1

Findings of Fact

Some of the facts have been stipulated.

Petitioners resided in Cedar Bluff...

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