Memorandum Opinion
DINAN, Special Trial Judge.
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for the year 1989 in the amount of $662.
A concession having been made by petitioner, the sole issue remaining for decision is whether, under 162(a), petitioner is entitled to deduct automobile expenses...
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