MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1962 income tax in the amount of $540.10. The issue that is left after certain concessions is whether petitioner, a construction worker, is entitled to deduct travel expenses in traveling in his automobile between his home and various jobsites in New York.
FINDINGS OF FACT
Some of the facts have been stipulated and they are found accordingly.
Upon his income tax return...
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