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GWINNER v. COMMISSIONER

Docket No. 3988-74.

34 T.C.M. 1163 (1975)

T.C. Memo. 1975-270

Robert A. Gwinner and Patricia D. Gwinner v. Commissioner.

United States Tax Court.

Filed August 25, 1975.

Attorney(s) appearing for the Case

J. Robert Jackson, 1803 Ellis Ave., Caldwell, Idaho, for the petitioners. James L. Norris, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $610 in the Federal income tax of petitioners for the year 1971. We are to decide if petitioners are entitled to certain deductions related to Robert A. Gwinner's use of his automobile.

Findings of Fact

Certain facts have been stipulated and are so found.

Petitioners Robert A. and Patricia D. Gwinner are husband and wife. They filed a joint...

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