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COKER v. COMMISSIONER

Docket No. 4163-70 SC.

31 T.C.M. 317 (1972)

T.C. Memo. 1972-80

Frank W. and Regina Coker v. Commissioner.

United States Tax Court.

Filed March 30, 1972.

Attorney(s) appearing for the Case

Thomas J. Carley, for the petitioners. Fred L. Baker, for the respondent.

Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency of $286.71 in petitioners' Federal income taxes for the year 1966. Since petitioners do not contest certain adjustments made in the statutory notice of deficiency only two issues are presented for our determination. The first issue involves the deductibiltiy of all or any part of certain transportation expenses under section 162(a), Internal Revenue Code of 1954...

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