Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency for the taxable year 1974 in the amount of $540.26. The issue remaining for decision is whether petitioner was entitled to deduct the automobile expenses of traveling to and from his various job sites under section 162.
Findings of Fact
The parties have been unable to agree to a stipulation of facts. However, the authenticity...
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