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FOGG v. COMMISSIONER

Docket No. 7446-75.

35 T.C.M. 1112 (1976)

T.C. Memo. 1976-254

Kenneth J. Fogg and Margaret M. Fogg v. Commissioner.

United States Tax Court.

Filed August 16, 1976.

Attorney(s) appearing for the Case

Kenneth J. Fogg, pro se, P.O. Box 608, Denham Springs, La. Joseph R. Goeke, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency of $470.68 in petitioners' Federal income tax for 1973. The only issue for decision is whether petitioners are entitled to deduct in 1973, as traveling expenses under section 162(a) (2),1 the automobile expenses incurred by Margaret Fogg in driving between her residence in Baton Rouge, Louisiana, and her place of employment in Kenner, Louisiana.

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