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SCHMIDT v. COMMISSIONER

Docket No. 8928-75.

36 T.C.M. 1529 (1977)

T.C. Memo. 1977-376

Henry W. Schmidt and Mary E. Schmidt v. Commissioner.

United States Tax Court.

Filed October 31, 1977.

Attorney(s) appearing for the Case

Henry W. Schmidt and Mary E. Schmidt, pro se, 632 S. Hazelwood, Anaheim, Calif. Richard W. Kennedy, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $2,244.57. Concessions having been made, the sole issue remaining for our determination is the deductibility under section 162(a)1 of expenses incurred by petitioner, Henry W. Schmidt, in traveling between his residence and various jobsites to which he was assigned...

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