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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