Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1977 in the amount of $806. Respondent has conceded that petitioners are entitled to a deduction for telephone expenses in the amount of $300. Therefore, the issues remaining for decision are whether petitioners are entitled to: (1) a deduction for automobile expenses, under sections 162
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