Hall, Judge: Tbe Commissioner determined a $406.33 deficiency in petitioners’ 1967 Federal income tax. The sole issue is whether automobile expenses incurred by Thomas J. Green, Jr. (petitioner), in driving between his Long Island residence and his Manhattan business office via various clients’ Manhattan offices on 80 specific days in 1967 are deductible business expenses.<fo…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.