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DeMICHELE v. COMMISSIONER

Docket No. 2795-71.

32 T.C.M. 510 (1973)

T.C. Memo. 1973-115

Michael DeMichele and Mary P. DeMichele v. Commissioner.

United States Tax Court.

Filed May 22, 1973.

Attorney(s) appearing for the Case

Thomas J. Carley, 159 Princeton Rd., Rockville Centre, N.Y., for the petitioners. Fred L. Baker, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $83.79.

The issue for decision is the deductibility by petitioners of the portion of the deduction they claimed for automobile expense which was disallowed by respondent.

All of the facts have been stipulated and are found accordingly.

Petitioners, Michael and Mary P. DeMichele, are husband and...

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