Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $454.40 in petitioners' Federal income tax for the year 1967.
The only issue for our decision is whether petitioner Edwin B. Gurney, a construction worker, is entitled to deduct as ordinary and necessary business expenses the costs of operating his automobile in traveling 60 miles each workday from his residence to his principal place of employment at the...
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