OPINION
TANNENWALD, Judge:
Respondent determined deficiencies in the petitioners' Federal income taxes for the taxable years 1970 and 1971 in the amounts of $513 and $608.06, respectively. The sole issue for decision is whether respondent properly disallowed a portion of petitioners' claimed automobile expense.
All of the facts have been stipulated and are incorporated herein by this reference.
Petitioners are husband and wife. They...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.