MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined a deficiency of $938 in petitioners' 1992 Federal income tax. The issue for decision is whether petitioners are entitled to deduct on Schedule C unreimbursed amounts spent on transportation from petitioner's employer's yard to and from remote work sites.
All section references are to the Internal Revenue Code in effect for the year at issue...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
