United States Tax Court.
Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined a deficiency in income tax for the year 1972 of $218.11. On his income tax return for 1972 petitioner claimed a miscellaneous itemized deduction of $1,075 as depreciation on his personal automobile. Respondent disallowed in full the claimed amount and determined the deficiency. This is the only item in controversy.
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