Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioners' income tax for the calendar year 1962 in the amount of $676.40. The deficiency was based upon four adjustments, only two of which were contested in the pleadings. The issues thus presented are (1) whether the Commissioner erred in allowing a deduction of only $229.60 for "auto expense" out of a total of $785 claimed by petitioners and (2) whether he erred in allowing...
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