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DULEY v. COMMISSIONER

Docket No. 6181-77.

38 T.C.M. 1035 (1979)

T.C. Memo. 1979-262

Fred E. Duley v. Commissioner.

United States Tax Court.

Filed July 12, 1979.

Attorney(s) appearing for the Case

William M. Frazier and Leon K. Oxley, 400 First Huntington Bldg., Huntington, W. Va., for the petitioner. Joel V. Williamson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $701.00 in petitioner's 1974 Federal income taxes. The sole issue1 is whether under section 162(a)2 petitioner is entitled to deduct automobile expenses he incurred in traveling between his residence and his place of employment each working day.

Findings of Fact

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