Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated April 9, 1981, respondent determined a deficiency of $2,254 in petitioner's Federal income tax for the taxable year ended December 31, 1978. After concessions, the issues before us are: (1) whether petitioner is entitled to depreciation of her automobile and deductions for automobile expenses incurred while operating it between her home and her place of employment, and...
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