Memorandum Opinion
DAWSON, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for the years 1965 and 1966 in the amounts of $131.43 and $157.38. The only issue for decision is whether the petitioner is entitled to deduct as ordinary and necessary business expenses the costs of operating her automobile in traveling at least 55 miles one-way (110 miles round trip) each workday from her residence in El Paso to her place of employment...
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