Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1961 in the amount of $232.10.
The parties have reached agreement as to all the issues except that of whether the petitioner is entitled to deduct as an ordinary and necessary business expense, pursuant to section 162(a) of the Internal Revenue Code of 1954, that portion of the cost of maintaining and operating his automobile...
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