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DEBLOCK v. COMMISSIONER

Docket No. 10003-75.

40 T.C.M. 774 (1980)

T.C. Memo. 1980-277

Gregory L. Deblock and Kyung B. Deblock v. Commissioner.

United States Tax Court.

Filed July 28, 1980.

Attorney(s) appearing for the Case

Donald H. Burnett and I. Franklin Hunsaker, 121 S.W. Salmon St., Portland, Ore., for the petitioners. Jan R. Pierce, for the respondent.

Memorandum Opinion

CHABOT, Judge:*

Respondent determined deficiencies in Federal individual income tax against petitioners for 1972 and 1973, in the amounts of $448.17 and $650.83, respectively. The issue for decision is whether petitioners may deduct under section 162(a)1 automobile expenses incurred by petitioner, Gregory L. Deblock, in traveling each working day between his residence and his place...

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