Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's Federal income taxes for the calendar year 1964 in the amount of $96.83. The issue for consideration is whether petitioner received any income as a result of his personal use of an automobile owned by his employer.
Findings of Fact
Some of the facts have been stipulated and are so found.
Petitioner Edward C. Vierling...
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