Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioners for the taxable year 1959 in the amount of $591.13. The issues to be decided are whether (1) petitioners' allowable business expense relating to the business use of an automobile was $1,955.95 as claimed by petitioners and (2) petitioners' allowable deductions for contributions...
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