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HAZELTON v. COMMISSIONER

Docket No. 15775-80.

43 T.C.M. 1287 (1982)

T.C. Memo. 1982-238

Terry L. Hazelton v. Commissioner.

United States Tax Court.

Filed May 3, 1982.

Attorney(s) appearing for the Case

Harry P. Friedlander, 8100 E. Indian School Rd., Scottsdale, Ariz., for the petitioner. James J. Everett, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSON, Judge:

Respondent determined a deficiency in the amount of $1,401 in petitioner's 1978 Federal income tax. The sole issue for decision is whether, under section 162(a),1 petitioner is entitled to deduct trnasportation expenses incurred in traveling each working day between his residence and his jobsite.

The trial record consists of a stipulation of facts and certain...

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