Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent has determined deficiencies in the income tax of petitioners for the taxable years 1955 and 1956 in the respective amounts of $240 and $311.03. Petitioners have claimed an overpayment of income tax for 1956 in the amount of $406.55. Petitioners in their opening statement have conceded the correctness of respondent's disallowance of a claimed deductible automobile expense of $414.60.
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