Docket No. 4554-95.

72 T.C.M. 1001 (1996)

T.C. Memo. 1996-461

Alonzo Bradley and Emma J. Bradley v. Commissioner.

United States Tax Court.

Filed October 15, 1996.

Attorney(s) appearing for the Case

Alonzo Bradley and Emma J. Bradley, pro se. David E. Whitcomb, for the respondent.


DEAN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $2,385 and an addition to tax under section 6651(a)(1) in the amount of $100.

The issues for decision are: (1) Whether petitioners may deduct vehicle expenses as unreimbursed...

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