Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax in the amount of $552 for the taxable year 1972. Concessions having been made, the sole issue remaining for our decision is the deducibility of expenses incurred by the petitioner, Robert Lohr, in traveling between his residence and his places of employment.
Some of the facts...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.