Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined deficiencies in income tax of the petitioners for the calendar years 1952 and 1953 in the amounts of $851.16 and $996.35.
The sole issue for decision is whether petitioner, Marvin A. Heidt, is entitled to a deduction under section 23(a)(1)(A) of the Internal Revenue Code of 1939 for automobile expenses in the years 1952 and 1953 and, if so, the amount of the deductible...
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