Memorandum Opinion
HARRON, Judge:
The respondent has determined a deficiency in income tax for 1947 in the amount of $121.79. The respondent has disallowed 20 per cent of automobile expense, or $194.70; 25 per cent of the expense deducted for meals and lodging while away from home, or $366; and $100 of deductions for gasoline and miscellaneous taxes, for which the petitioner deducted $142.
During 1947, the petitioner resided in Minneapolis. He filed...
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