Legal Opinion

Bordas v. Commissioner

United States Tax Court

Decided April 27, 1970No. Docket No. 4620-69 "SC"UnpublishedCited by 1 opinion

1Opinion of the Court

Michael R. and Mary C. Bordas v. Commissioner.

Docket No. 4620-69 "SC".

United States Tax Court

T.C. Memo 1970-97; 1970 Tax Ct. Memo LEXIS 267; 29 T.C.M. (CCH) 458; T.C.M. (RIA) 70097;

April 27, 1970. Filed

Michael R. Bordas, pro se, 9146 Harrell, Detroit, Mich.Robert T. Hollohan, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $203.07.

The only issue for decision is the amount of transportation expense which petitioners are entitled to deduct…