Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1973 in the amount of $540.22. The sole issue for decision is whether petitioner is entitled to deduct expenses incurred in traveling from his home to his jobsite.
Findings of Fact
Some of the facts have been stipulated and are so found, as are the exhibits received in evidence.
Petitioners...
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