SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1959 in the amount of $182.70. The issue for decision is whether petitioners are entitled to a deduction for transportation expense of $1,111.40 or any portion thereof.
FINDINGS OF FACT
Petitioners, husband and wife, who resided during the year 1959 in Cleveland, Ohio, filed a joint Federal income tax return for that year with the district director...
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