SIMPSON, Judge:
The respondent determined deficiencies in the income tax of the petitioners in the amount of $440 for 1966 and $487.70 for 1967. Many of the issues in this case have been settled or conceded; those remaining for decision are (1) whether a member of the National Guard, who is on temporary military duty, may deduct his expenses for transportation, meals, and lodging at his post of military duty, and (2) whether he may deduct his automobile expenses...
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