Jasbinder Singh - Page 4




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          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