HITT v. COMMISSIONER

Docket No. 4174-69.

55 T.C. 628 (1971)

ROBERT A. HITT AND MARIAN E. HITT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 7, 1971.


Attorney(s) appearing for the Case

Robert A. Hitt, pro se.

J. Patrick McElroy, for the respondent.


HOYT, Judge:

The respondent has determined a deficiency in the petitioners' income tax for the calendar year 1967 in the amount of $116.62.

The issue presented for our decision is whether the petitioner-husband is entitled to deduct expenses incurred in traveling in his automobile between his home and his place of employment. Involved are sections 162 and 262 of the 1954 Code.

FINDINGS OF FACT

...

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