Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1970 in the amount of $456.25. The only issue for decision is whether petitioner Lawrence L. Crist is entitled to deduct all or any part of the cost of driving his pickup truck between his home and place of employment.
Findings of Fact
Some of the facts have been stipulated and are found accordingly....
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