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GREEN v. COMMISSIONER

Docket No. 7407-70.

59 T.C. 456 (1972)

THOMAS J. GREEN, JR., AND ELLEN S. GREEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 20, 1972.

Attorney(s) appearing for the Case

Gabriel T. Pap, for the petitioners.

Michael K. Phalin, for the respondent.

HALL, Judge:

The Commissioner determined a $406.33 deficiency in petitioners' 1967 Federal income tax.

The sole issue is whether automobile expenses incurred by Thomas J. Green, Jr. (petitioner), in driving between his Long Island residence and his Manhattan business office via various clients' Manhattan offices on 80 specific days in 1967 are deductible business expenses.1

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