GARNER v. COMMISSIONER

Docket No. 8458-79.

42 T.C.M. 1181 (1981)

T.C. Memo. 1981-542

Raymond Garner and Betty Garner v. Commissioner.

United States Tax Court.

Filed September 24, 1981.


Attorney(s) appearing for the Case

Raymond Garner, pro se. Reid M. Huey, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $12,702.27 in petitioners' Federal income tax for the year 1975. After concessions, the only issues for decision are:

1. Whether petitioners are entitled to a transportation expense deduction of $10,750 computed under the simplified standard mileage rate of Rev. Proc. 74-23, 1974-2 C.B. 476 and, if not, whether petitioners are entitled to a transportation...

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