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REGAN v. COMMISSIONER

Docket No. 2799-76.

37 T.C.M. 479 (1978)

T.C. Memo. 1978-104

Thomas D. Regan v. Commissioner.

United States Tax Court.

Filed March 15, 1978.

Attorney(s) appearing for the Case

Thomas D. Regan, pro se., 16206 Strathmoor, Detroit, Mich. Joseph Falcone, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $482.44 in petitioner's income tax for 1973. Certain issues having been conceded by petitioner, the only question to be decided is whether under section 162, I.R.C. 1954,1 certain automobile expenses incurred by petitioner in traveling to and from work are deductible as ordinary and necessary...

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