Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1972 and 1973 in the amounts of $1,638.62 and $1,715.92, respectively, and for the year 1972 an addition to tax under section 6651(a)(1) in the amount of $409.66.
The issues for decision are: (1) the amount of deduction to which petitioner is entitled in each year for the expense of operating three trucks which...
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