OPINION
DAWSON, Judge:
Respondent determined a deficiency in the petitioner's income tax for the year 1961 in the amount of $1,032.58. Petitioner claims an overpayment of $353.88.
Petitioner did not allege error in his petition as to respondent's adjustment of his deductible automobile expenses. Since petitioner agrees that the expense allowances paid to him by his employer are includable in gross income, only two issues are presented for...
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