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PATTI v. COMMISSIONER

Docket No. 7868-72.

34 T.C.M. 521 (1975)

T.C. Memo. 1975-107

Alfred Patti and Lucia Patti v. Commissioner.

United States Tax Court.

Filed April 21, 1975.

Attorney(s) appearing for the Case

Lewis R. Wiener, 44 Montgomery, San Francisco, Calif., for the petitioners. William E. Saul, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1969 in the amount of $395.64. The only question involved is whether petitioners are entitled to deduct the unreimbursed costs of operating an automobile which was partially used by the petitioner in connection with his employment to the extent that such costs exceeded public transportation.

Findings of...

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