The Commissioner has determined a deficiency in petitioners' income tax for the year 1949 of $60.78. The deficiency is due to the disallowance by the Commissioner of $370 claimed by petitioners as a deduction on the joint return which they filed for the taxable year as automobile expenses. The disallowance of this deduction by the Commissioner is explained in the deficiency notice, as follows:
Automobile expense claimed on line 2, page 1, has been disallowed inasmuch...
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