Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency of $12,702.27 in petitioners' Federal income tax for the year 1975. After concessions, the only issues for decision are:
1. Whether petitioners are entitled to a transportation expense deduction of $10,750 computed under the simplified standard mileage rate of Rev. Proc. 74-23, 1974-2 C.B. 476 and, if not, whether petitioners are entitled to a transportation...
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