Memorandum Findings of Fact and Opinion
COUVILLION, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b) of the Code
Respondent determined deficiencies in petitioners' Federal income taxes for 1982 and 1983 in the amounts of $1,011 and $1,326.01, respectively. After concessions, the sole issue is whether petitioners are entitled to deduct automobile mileage expenses...
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