Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in the amounts of $71.75 and $149.80 in petitioners' Federal income tax for 1970 and 1971. The only issue remaining in dispute is whether petitioner Richard L. Bryant, an automobile salesman, is entitled to deductions in the amounts of $315 for 1970 and $420 for 1971 which he paid to his employer for the use of demonstrator and other automobiles during those years...
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