Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in petitioner's income tax for 1963 in the amount of $96.28. The issue before us is whether expenses incurred by petitioner in connection with travel between his residence and various places of employment are deductible under section 162, I. R. C. 1954, as travel or transportation expenses.
All of the facts have been stipulated and the case has been submitted under Rule...
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