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MUSSELMAN v. COMMISSIONER

Docket No. 9288-72.

33 T.C.M. 671 (1974)

T.C. Memo. 1974-154

Roy L. Musselman and Lea B. Musselman v. Commissioner.

United States Tax Court.

Filed June 17, 1974.

Attorney(s) appearing for the Case

Roy L. Musselman, Pro se, 621 Sylvan Place, Haworth, N.J. Irwin R. Cohen, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency of $202.53 in petitioners' 1970 federal income tax. The sole issue for decision concerns the deducibility under section 162(a) of the Internal Revenue Code of 19541 of transportation expenses incurred by petitioner Roy L. Musselman in driving between his home and place of work.

Findings of Fact

At trial the parties stipulated...

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