McCABE v. COMMISSIONER OF INTERNAL REVENUE, 76 T.C. 876 (1981) DENNIS McCABE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 1536-78.United States Tax Court. Filed June 3, 1981. T, a New York City police officer, is required to carry his revolver at all times while in New York City. T lives in a relatively remote […]
