United States Tax Court August 9, 1979, Docket No. 4785-76. (Shea v. Commissioner)

ANDREW W. SHEA AND ROSEMARY M. SHEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Shea v. Commissioner Docket No. 4785-76. United States Tax Court T.C. Memo 1979-303; 1979 Tax Ct. Memo LEXIS 221; 38 T.C.M. (CCH) 1178; T.C.M. (RIA) 79303; August 9, 1979, Filed *221 Held, amount of business use of petitioners' automobile determined. William R. Busch, for the petitioners. Rick K.