Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioners' Federal income taxes of $2,149.06 for 1972 and $1,850.24 for 1973. The parties have settled certain issues. The only issue remaining for decision is whether the petitioners are entitled to deduct expenses incurred by one of them in traveling between his home and his place of employment.
Findings of Fact
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