Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency in petitioner's Federal income tax for 1968 in the amount of $796.85. The issues are (1) whether petitioner is entitled to a deduction for automobile expenses and legal fees under section 162(a) of the 1954 Internal Revenue Code and (2) whether petitioner is entitled to deduct child support payments made by him in 1968.
Findings of Fact
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