United States Tax Court.
Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $416 in petitioners' 1977 Federal income tax. After concessions, the sole issue for decision is whether transportation expenses incurred by petitioner Mihaly Bacsmai with respect to his employment are deductible under section 162(a).
Findings of Fact
Some of the facts have been stipulated and are found accordingly.<...
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