OPINION
RAUM, Judge:
The Commissioner determined a $908 deficiency in petitioner's 1976 income tax. The only remaining issue is whether petitioner is entitled to deduct some portion of his automobile expenses in transporting himself and his service revolver to and from his place of employment as a police officer. The case was submitted on the basis of a stipulation of facts.
During 1976, and at the time he filed his petition herein, petitioner...
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