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WILSON v. COMMISSIONER

Docket No. 3791-73.

33 T.C.M. 586 (1974)

T.C. Memo. 1974-125

Joe F. and Patricia L. Wilson v. Commissioner.

United States Tax Court.

Filed May 14, 1974.

Attorney(s) appearing for the Case

Bill McConnell, 801 E. Abram St., Arlington, Texas, for the petitioners. Ray Collins, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1971 in the amount of $413.25.

The only issue for decision is whether petitioners are entitled to deduct $2,170.32 which was the cost to petitioner Joe F. Wilson of driving his automobile to and from his residence to his place of employment as a carpenter, carrying certain carpentry tools...

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