HARRON, Judge:
Respondent determined a deficiency in income tax for 1959 in the amount of $252. The question is whether automobile expense in the amount of $1,260 is nondeductible personal expense, or business expense deductible under section 162(a), 1954 Code. Petitioner claims a deduction for the expense of driving daily between his residence and place of employment. Some of the facts have been stipulated.
FINDINGS OF FACT
The stipulated...
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