Memorandum Opinion
DISNEY, Judge:
This case involves income tax for the calendar year 1946. Deficiency was determined in the amount of $240.96. Two issues are presented: Whether the Commissioner erred in disallowing (a) deduction of certain automobile expense, and (b) in disallowing deduction of $500 as exemption claimed because of petitioner's support of a niece.
[The Facts]
We find that the petitioner, who represented himself at...
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