Memorandum Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $3,563 in the income tax due from petitioner for 1978. After concessions, the issues for decision are: (1) whether petitioner is entitled to deduct rental expenses in excess of those allowed by respondent, and (2) whether petitioner may deduct certain automobile and truck expenses as well as union dues as business expenses.
For convenience, our findings of fact and opinion are...
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