The Commissioner determined a deficiency of $52 in the petitioner's income tax for 1944. The only issue is whether he erred in disallowing a deduction of $249.60 claimed as automobile expenses.
FINDINGS OF FACT.
The petitioner is an individual, who resided in 1944 at Independence, Kansas. He was employed during 1944 by Jones Brothers, a partnership, as manager of a grocery store located at Independence, Kansas. His income tax return was filed with the collector...
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