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HAMBLEN v. COMMISSIONER

Docket No. 3147-81.

78 T.C. 53 (1972)

FRANK R. AND MARY JANE HAMBLEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 20, 1982.

Attorney(s) appearing for the Case

Frank R. Hamblen, pro se.

Kenneth P. Dale, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $248.87 in petitioners' Federal income tax for 1976.

Petitioners have not contested certain minor adjustments to medical expense and sales tax deductions and the earned income credit. The only issue presented for our decision is whether petitioner Frank R. Hamblen, a minister, is entitled to deduct under section 162(a)1 automobile expenses incurred in...

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