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SHEEHAN v. COMMISSIONER

Docket No. 2606-71.

32 T.C.M. 512 (1973)

T.C. Memo. 1973-116

Patrick Sheehan and Anna Sheehan v. Commissioner.

United States Tax Court.

Filed May 22, 1973.

Attorney(s) appearing for the Case

Thomas J. Carley, 159 Princeton Road, Rockville Centre, N.Y., for the petitioners. Steedly Young, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1967 in the amount of $286.65.

The issue for decision is what amount, if any, is petitioner Patrick Sheehan entitled to deduct as automobile expense for driving his car to and from his job site carrying tools.

Findings of Fact

Some of the facts...

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