Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1962 and 1963 in the amounts of $138.30 and $188.81, respectively.
The issues for decision are: (1) Whether petitioner Berylene Kutchinski is entitled to deduct any amount of expense with respect to her automobile as a business expense in connection with her teaching activities, and (2) whether petitioners are...
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