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McDOUGAL v. COMMISSIONER

Docket No. 10309-77.

40 T.C.M. 841 (1980)

T.C. Memo. 1980-289

Thomas W. and Margaret J. McDougal, Petitioners v. Commissioner.

United States Tax Court.

Filed August 4, 1980.

Attorney(s) appearing for the Case

Robert M. Tyle, 45 Exchange St., Rochester, N.Y., for the petitioners. David R. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $2,486.68. After settlement of many issues, the issues for decision are:

(1) whether petitioners are entitled to deductions for "away from home" expenses under section 162(a)(2),1 and

(2) whether petitioners are entitled to deduct automobile expenses...

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