Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1975 in the amount of $1,912.60. The issues for decision are: (1) whether petitioner is entitled to a deduction for automobile expenses in the amount of $2,820 as claimed on his 1975 return, or $1,500 as allowed by respondent in the statutory notice of deficiency; (2) whether petitioner is entitled to a deduction for travel...
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