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MERIGHI v. COMMISSIONER

Docket No. 10859-80.

43 T.C.M. 130 (1981)

T.C. Memo. 1981-717

August and Eleanor Merighi v. Commissioner.

United States Tax Court.

Filed December 21, 1981.

Attorney(s) appearing for the Case

August Merighi, pro se, Buena, N.J. Louis T. Conti, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' 1978 Federal income tax in the amount of $1,088.60. The first issue for decision is whether petitioners may deduct the cost of August Merighi's transportation between his residence and his place of work under section 162,1 either because his employment at such site was temporary rather than indefinite or because he had to...

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