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 $361.37 and $83.36, respectively. By amendment to petition, petitioners claimed a refund of tax for the year 1972 of $4,662.95. The issues for decision are:
(1) Whether, with respect to the year 1972, petitioners (a) are entitled to a deduction for automobile expenses in excess...
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