Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in income taxes due from petitioner for the taxable year 1975 in the amount of $916. Due to concessions by both parties, the issues remaining for our decision are:
1. Whether travel expenditures to and from a library located 160 miles from petitioner's home are deductible as an ordinary and necessary business expense;
2. What amount, if any, is petitioner...
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