Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $204.23 in income tax for the year 1955.
The question for decision is whether certain automobile expenses claimed by petitioner in excess of $220.25 which was reimbursed by his employer for such expenses, were ordinary and necessary business expenses and so deductible by petitioner.
Findings...
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