Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $415.40 in petitioners' 1966 income tax. The only issue for decision is whether petitioner Virgil Q. Pemberton is entitled to deduct transportation expenses in the aggregate amount of $1,833.20 incurred in driving his automobile daily from his home to his places of employment and back. The deduction is sought either as a traveling...
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