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WIESMORE v. COMMISSIONER

Docket No. 337-75.

35 T.C.M. 856 (1976)

T.C. Memo. 1976-197

David L. Wiesmore and Bonnie S. Wiesmore v. Commissioner.

United States Tax Court.

Filed June 17, 1976.

Attorney(s) appearing for the Case

David L. Wiesmore, pro se, P.O. Box 16295, Whitehaven, Tenn. Robert B. Nadler, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $415.88 deficiency in petitioners' 1973 income taxes. The issues are whether David L. Wiesmore (hereinafter petitioner) is entitled to (1) a casualty loss deduction, (2) a deduction for the cost of work tools, and (3) a deduction for transportation expenses to and from work.

Findings of Fact

Some facts were stipulated and are found accordingly.

Petitioner...

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