Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in the income taxes of petitioners for the years and in the amounts as follows:
Year Deficiency 1959............. $442.31 1960............. 349.78
There are two issues: (1) Whether certain automobile expenses incurred by petitioner Lillie M. Teer are deductible business expenses under section 162 of the Internal Revenue...
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