Uber Gonzalez and Linda Gonzalez - Page 1

                                 T.C. Memo. 1997-430                                  

                               UNITED STATES TAX COURT                                

                  UBER GONZALEZ AND LINDA GONZALEZ, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4350-95.                Filed September 23, 1997.           

               Uber and Linda Gonzalez, pro sese.                                     
               Michael W. Bentley and Candace M. Williams, for respondent.            

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency of $938            
          in petitioners' 1992 Federal income tax.  The issue for decision            
          is whether petitioners are entitled to deduct on Schedule C                 
          unreimbursed amounts spent on transportation from petitioner's              
          employer's yard to and from remote work sites.1                             

               1  References to petitioner are to Uber Gonzalez.                      

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