Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $2,081.04 in petitioner's Federal income tax for the year 1970. Most of the issues have been settled or conceded leaving the following for our consideration:
(1) Whether petitioner has satisfied the substantiation requirements of section 274 (d) with respect to meals purchased while away from home; and (2) whether petitioner is entitled to deduct automobile...
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