TANNENWALD, Judge:
Respondent determined deficiencies of $694.50 and $302 in petitioners' Federal income taxes for the years 1972 and 1973, respectively. The only issue for decision is whether petitioners are entitled to deduct costs incurred by petitioner Lawrence W. Norwood in traveling between his residence and his place of employment each working day.
FINDINGS OF FACT
Some of the facts are stipulated and are found accordingly. The stipulation...
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