Memorandum Findings of Fact and Opinion
The Commissioner determined a $310.97 deficiency in petitioners' 1966 income tax. The sole matter for decision is whether petitioner Max C. Tietjen is entitled to deduct transportation expenses in the aggregate amount of $2,025 incurred in driving his automobile daily from his home to his place of employment and return. The deduction is sought either as a business expense under section 162 of the 1954 Code or as a loss in...
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