SUBT v. COMMISSIONER

Docket No. 27055-89.

62 T.C.M. 642 (1991)

T.C. Memo. 1991-429

Frederick G. Subt and Claire G. Subt v. Commissioner.

United States Tax Court.

Filed September 3, 1991.


Attorney(s) appearing for the Case

Frederick G. and Claire G. Subt, pro se.

Steven B. Bass, for the respondent.


Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rule 180 et seq.

Respondent determined a deficiency in petitioners' Federal income tax for 1986 in the amount of $1,598.

The issues for decision are (1) whether petitioners are entitled to a deduction for automobile expenses in excess of amounts claimed on their income tax return; (2) whether petitioners...

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