Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $1004 in the 1977 Federal income tax of petitioners Gary and Ione Herman. After concessions, the sole issue for our decision is whether petitioners are entitled to deduct $4,474 of expenses incurred in travelling between petitioner Gary Herman's residence and place of work.
Findings of Fact
Some of the facts have been stipulated and are so found...
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