Memorandum Opinion
GOFFE, Judge:
The Commissioner determined the following deficiencies in petitioner's Federal income taxes:
Taxable Year Deficiency 1973 ................... $400.00 1974 ................... 634.87
Due to concessions the issues remaining for our decision are:
(1) whether petitioner is entitled to deduct commuting expenses incurred during the taxable years 1973 and 1974...
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