FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $408.55. There are three issues remaining for our decision: (1) Whether petitioners are entitled to a business expense deduction for their automobile expenses in excess of the amount allowed by respondent; (2) whether petitioners are entitled to a business expense deduction for home telephone expenses in excess of the amount...
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