OPINION.
ARNOLD, Judge:
This proceeding involves personal income tax for the calendar year 1943 in the amount of $174.89. The sole matter in dispute is the deductibility, as ordinary and necessary expenses paid in carrying on petitioner's trade or business, that of a practicing lawyer, of amounts paid by him in 1942 and 1943 for taxicab fares exclusively for transportation between his place of residence and law office.
As the taxable year...
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