Respondent determined a deficiency of $62.06 in petitioners' income tax for the calendar year 1957, only $57.60 of which appears to be still in dispute. Petitioners concede that 10 percent of the expenses incurred in operating an automobile in 1957 constitute nondeductible personal expenses as determined in the deficiency notice. The remaining issues are: (1) Whether a 1950 automobile acquired by petitioners in 1951 and converted from nonbusiness to business use in 1957 was...
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