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MURPHY v. COMMISSIONER

Docket No. 23561-84.

52 T.C.M. 704 (1986)

T.C. Memo. 1986-491

John P. Murphy and Irene Murphy v. Commissioner.

United States Tax Court.

Filed September 29, 1986.

Attorney(s) appearing for the Case

Patrick J. Murphy, 2206 42nd St., New York, N.Y., for the petitioners. Wendy Sands, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1981 in the amount of $1,502.00 and an addition to tax pursuant to section 6651(a)(1)1 in the amount of $75.10. The issues this court must decide are (1) whether petitioner-husband's unreimbursed automobile expenses incurred in traveling between his home and job assignments in Manhattan are deductible...

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