The Commissioner determined deficiencies in income tax of $59 for 1948, $67.72 for 1949, and $47.58 for 1950. One of the petitioners used his automobile in connection with his business and the issue for decision is whether any portion of his automobile expense for each year may be subtracted from gross income as travel expense in computing adjusted gross income under section 22 (n).
FINDINGS OF FACT.
The petitioners, husband and wife, filed returns for the...
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