1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 138 (1972)
 

WOOLSEY v. COMMISSIONER

Docket No. 7192-70 SC.

31 T.C.M. 138 (1972)

T.C. Memo. 1972-38

Samuel D. and Florence H. Woolsey v. Commissioner.

United States Tax Court.

Filed February 16, 1972.

Attorney(s) appearing for the Case

Samuel D. Woolsey, pro se, 14 Creekwood Court, Danville, Calif. Jeffrey E. Boly, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $303.46. Concessions having been made, the only issue for decision is whether transportation expenses incurred by the petitioner in traveling between his home and the San Francisco Airport may be deducted under section 162(a).1

Findings of Fact

The petitioners...

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