Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1980 and 1981 in the amounts of $3,017.69 and $2,482, respectively. After concessions, the issues for decision are, (1) whether petitioners are entitled to deduct certain transportation expenses under section 162(a)(2);
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