Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $1,065.75 in petitioners' Federal income tax for 1974. The deficiency is due to respondent's disallowance of certain deductions claimed on petitioners' 1974 return with respect to moving expenses, automobile expenses and sales taxes.
All of the facts have been stipulated and are so found.
Petitioners, Martin D. and Velvet...
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