Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $6,535 in petitioners' Federal income tax for the year 1977. After concessions, the issues remaining for decision are:
1. Whether the petitioners are entitled to deductions for (a) automobile business expense mileage, (b) travel expenses, (c) commission "charge-backs", (d) interest, and (e) sales tax in amounts greater than those allowed by respondent.
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