Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1962 in the amount of $163.19. One of the issues raised by the pleadings has been agreed to by the parties. The remaining issues for decision are: (1) Whether petitioner is entitled to deduct as an ordinary and necessary business expense the cost of maintaining and operating his automobile including depreciation thereon...
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