Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $886.41. The sole issue presented here for our decision is the correct amount of automobile expenses allowable for trade or business usage.
Findings of Fact
Some of the facts have been stipulated. The findings of fact and the attached exhibits are incorporated herein by this...
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