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RANDAZZO v. COMMISSIONER

Docket No. 4155-76.

36 T.C.M. 1199 (1977)

T.C. Memo. 1977-303

Peter J. Randazzo and Helen M. Randazzo v. Commissioner.

United States Tax Court.

Filed September 7, 1977.

Attorney(s) appearing for the Case

Peter J. Randazzo, pro se, Millville Ave., Millville, N.J. Lowell F. Raeder, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $518.30. The two questions presented for decision are whether petitioners may deduct under section 162(a) of the Code1 $1,890 claimed for automobile expenses in traveling between the home and place of employment...

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