Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in petitioners' income tax of $1,745 for 1980. After concessions, the only issue for decision is whether petitioners are allowed to deduct expenses incurred in 1980 for travel to and from work under section 162(a)(2).
Findings of Fact
Some of the facts have been stipulated.
Petitioners resided in Cedar Bluff...
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