TIETJENS, Judge:
The Commissioner determined deficiencies in the petitioner's income taxes for the years 1953 and 1954 in the respective amounts of $192.66 and $57.16.
There are two issues for decision: (1) Whether the petitioner is entitled to a deduction for the cost of clothing used in his occupation, and (2) whether the petitioner, a person suffering physical disability, is entitled to a deduction for the cost of operating a specially designed automobile...
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