Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $168 in petitioners' Federal income tax for 1979. The only issue in dispute is whether petitioner Robert E. Seymour, an automobile salesman, is entitled to deduct $900 which he paid his employer for the lease of a demonstrator automobile in 1979.
Findings of Fact
At the time the petition was filed, petitioners were legal residents...
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