Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $16,429.80 deficiency in petitioner's 1973 income tax and an addition to tax of $1,815.75, pursuant to section 6653(a). After concessions, the remaining issues for decision are: (1) whether petitioner is entitled to a claimed rental expense deduction; (2) whether petitioner is entitled to a claimed automobile expense deduction; and (3) whether petitioner is entitled to a legal...
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