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HUGHES v. COMMISSIONER

Docket No. 11686-79.

41 T.C.M. 1153 (1981)

T.C. Memo. 1981-140

Carl D. Hughes, Jr. v. Commissioner.

United States Tax Court.

Filed March 25, 1981.

Attorney(s) appearing for the Case

Carl D. Hughes, Jr., pro se, Detroit, Mich. F. Michael Kovach, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's 1976 Federal income tax in the amount of $804.74. After concessions, the remaining issues are whether petitioner is entitled to: (1) a casualty loss deduction under section 165(c)(3);1 (2) a deduction for traveling expenses under section 162(a)(2); (3) a home office deduction under section 280A; and (4) a deduction for automobile...

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