Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes of $1,199 and $1,040 for the fiscal years ended September 30, 1972, and September 30, 1973, respectively.
The only issue presented for our consideration is the extent of business use of petitioner Andrew Shea's automobile in the course of his medical practice. Determination of the amount of operating expenses, depreciation...
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