OPINION
SIMPSON, Judge:
The respondent determined a deficiency of $219.56 in the petitioners' 1969 Federal income tax. The only issue for decision is whether certain automobile expenses and parking fees incurred in driving to work are deductible under section 162(a) of the Internal Revenue Code of 1954 as ordinary and necessary expenses of a trade or business.
All of the facts have been stipulated, and those facts are so found.
The...
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