Joe D. and Maura F. White - Page 12




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          business, typically referred to as commuting expenses, are                  
          nondeductible personal expenses under section 262.  Fausner v.              
          Commissioner, 413 U.S. 838 (1973); Commissioner v. Flowers, 326             
          U.S. 465 (1946).  The expenses at issue were incurred by                    
          petitioner as commuting expenses and, therefore, are not                    
          deductible.                                                                 
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                             Decision will be entered                 
                                        under Rule 155.                               




























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