Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined deficiencies in petitioners' income tax of $1,339 for the calendar year 1980 and $1,481 for the calendar year 1981. After concessions by petitioners, the issues for decision are whether petitioners are allowed to deduct expenses incurred in each year for travel to and from work under section 162(a)(2)
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