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POLLEI v. COMMISSIONER

Docket Nos. 28737-84, 28738-84.

87 T.C. 869 (1986)

JON R. POLLEI AND CAROL J. POLLEI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HARRY W. PATRICK AND RENEE L. PATRICK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1986.

Attorney(s) appearing for the Case

Steven D. Woodland, for the petitioners.

Ronald J. Gardner, for the respondent.

GERBER, Judge:

Respondent determined 1981 Federal income tax deficiencies of $537.30 for petitioners Pollei and $442 for petitioners Patrick and their cases have been consolidated for purposes of trial, briefing, and opinion. The sole issue for our consideration is whether police officers are entitled to deduct the cost of operating an unmarked police department equipped vehicle between their residence and police headquarters...

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