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MANUPELLO v. COMMISSIONER

Docket No. 4464-75.

35 T.C.M. 1024 (1976)

T.C. Memo. 1976-237

Anthony and Myrtle Manupello v. Commissioner.

United States Tax Court.

Filed July 29, 1976.

Attorney(s) appearing for the Case

Anthony Manupello, pro se, 21 Mahoney Rd., Pennsville, N.J. Lowell F. Raeder, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,145.37 in petitioners' Federal income tax for 1973. The issues for decision are:

1. Whether automobile expenses incurred in 1973 by petitioner Anthony Manupello in traveling between his residence and place of employment are deductible under section 162(a)1 by reason of the fact that he transported tools necessary to the...

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