Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $260.58 in petitioners' joint Federal income tax for the taxable year ended December 31, 1972. The only issues presented for decision are whether certain automobile and parking expenses incurred by petitioner Robert H. Karl in traveling between his home and employment sites are deductible under section 162(a), I.R.C. 1954,
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