The respondent has determined deficiencies of $324.76 and $191.40 in the income tax of the petitioners for 1951 and 1954, respectively. Issues presented for determination are the correctness of the respondent's action (1) in disallowing a portion of certain deductions taken for 1951 and 1954 for automobiles, jeep, and other expenses incurred in those years, (2) in disallowing as a deduction for 1954 a fee paid in that year for the preparation of the income tax of the petitioners...
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