Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1972 in the amount of $1,910.22. Various issues have been conceded, with the result that only the following issues remain for our consideration:
(1) Whether petitioner is entitled to deductions for expenses of an automobile used by petitioner in his business.
(2) Whether petitioner is entitled to a deduction...
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