Philip M. Cavanagh - Page 3

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               Respondent determined for 2002 a deficiency in petitioner’s            
          Federal income tax of $3,157.88.  After a concession,1 the issue            
          for decision is whether petitioner’s business transportation                
          expenses should be included on Schedule A, Itemized Deductions,             
          or on Schedule C, Profit or Loss from Business.  At the time the            
          petition in this case was filed, petitioner resided in Redford,             
               This case was deemed to be submitted fully stipulated under            
          Rule 122, and the facts stipulated are so found.2                           
               During 2002, petitioner held two jobs, one as a commissioner           
          for the County of Wayne (the county), and the other as a sales              
          representative for West Publishing Corp. (West).  During a                  
          workday, petitioner would drive to various locations, performing            
          duties for both positions.                                                  
               Petitioner timely filed with the Internal Revenue Service a            
          Form 1040, U.S. Individual Income Tax Return, for 2002.                     
          Attached to the return were various forms including a Schedule A            
          and two Forms 2106, Employee Business Expenses.                             

               1Respondent concedes that petitioner is entitled to a                  
          deduction of $3,889 for additional State and local income taxes             
          and real estate taxes.                                                      
               2The facts are not in dispute, and the issue is primarily              
          one of law.  Sec. 7491, concerning burden of proof, has no                  
          bearing on this case.                                                       

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