Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following income tax deficiencies against the petitioners:
Year Deficiency 1961 ......... $704.96 1962 ......... 717.23 1963 ......... 667.99
The issues for decision are: (1) Whether petitioner Stanley S. Walters is entitled to deduct certain transportation expenses under section 212(1)...
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