-4-
taxpayer in commuting between his home and his place of business
are personal and nondeductible. Commissioner v. Flowers, 326
U.S. 465, 473-474 (1946); Curphey v. Commissioner, 73 T.C. 766,
777 (1980). Accordingly, the Court will sustain all of the
determinations in the notice of deficiency except for those
conceded by respondent.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: March 27, 2008