1. Home
  2. Browse Decisions
  3. T.C.
  4. 55 T.C.
  5. 55 T.C. 611 (1971)
 

GILBERG v. COMMISSIONER

Docket No. 2381-69.

55 T.C. 611 (1971)

HAROLD AND DORIS S. GILBERG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 7, 1971.

Attorney(s) appearing for the Case

Harold Gilberg, pro se.

David L. Miller, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $119.98 in the petitioners' 1965 Federal income tax. The issue for decision is whether certain automobile expenses incurred by the petitioner in traveling to and from his work are deductible under section 162 of the Internal Revenue Code of 19541 as ordinary and necessary expenses of his trade or business.

FINDINGS OF FACT

Some of the facts have been stipulated...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases