T.C. Memo. 2002-192
UNITED STATES TAX COURT
TERESITA T. DAIZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10462-01. Filed August 6, 2002.
Teresita T. Daiz, pro se.
Christian A. Speck and Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency of $5,152 in petitioner’s 1997 Federal income tax.
The issues for decision are whether petitioner is entitled to
claimed deductions for: (1) Automobile expenses incurred in
traveling between her residence and various job sites; and (2)
certain other unreimbursed employee expenses.
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