Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined deficiencies in petitioner's Federal income tax for the taxable years 1965 and 1966 in the respective amounts of $236.86 and $247.90. The sole issue for decision is whether the expense of travel by Charles H. Cullen between his residence and his place of employment is an ordinary and necessary expense of carrying on a trade or business, or is merely the personal expense of...
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