United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $299.08.
The only issue for decision is whether Raymond M. Martin, an outside salesman, is entitled to a deduction of $1,575 or any part thereof as transportation expense for driving his personally owned automobile for business travel.
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