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RADOCY v. COMMISSIONER

Docket No. 9186-75.

36 T.C.M. 1129 (1977)

T.C. Memo. 1977-282

Joseph Radocy v. Commissioner.

United States Tax Court.

Filed August 23, 1977.

Attorney(s) appearing for the Case

Joseph Radocy, pro se, 116 Sixth St., Brooklawn, N.J. Lowell F. Raeder, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $696.02 in petitioner's 1973 income tax. The sole issue is whether petitioner may deduct, under section 162(a),1 any part of his commuting expenses because he transported tools to his job.

Findings of Fact

Some of the facts were stipulated and are found accordingly.

Joseph Radocy lived in Brooklawn, New Jersey...

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