Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for 1963 in the amount of $299.58.
Because of concessions by petitioner, only two issues remain for our consideration:
(1) Is petitioner an "employee," or is he an independent contractor subject to the self-employment income tax?
(2) May petitioner deduct certain travel expenses incurred as a result of his wife...
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