KASTER v. COMMISSIONER

Docket No. 27632-84.

50 T.C.M. 1506 (1985)

T.C. Memo. 1985-580

Theodore G. Kaster and Nora L. Kaster v. Commissioner.

United States Tax Court.

Filed November 27, 1985.


Attorney(s) appearing for the Case

Frank J. Matune, 194 E. State St., Sharon, Pa., for the petitioners. Raymond N. McCabe, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1982 in the amount of $600. By amendment to answer, respondent asserts an increased deficiency in the amount of $1,430, for a total deficiency in the amount of $2,030. The issues for decision are as follows:

(1) Whether petitioners may deduct under section 162(a)1 automobile...

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