Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined an income tax deficiency of $246.24 against petitioners for the year 1965.
The only issue for decision is whether all or any part of the expenses incurred by Daniel Fiore, a police officer for the Port of New York Authority, in driving his automobile from his home to different duty stations and back each working day in order to transport his uniform and equipment were ordinary...
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