Memorandum Opinion
PATE, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioners' 1987 and 1988 Federal income taxes of $570 and $600, respectively. After concessions by petitioners, the sole issue for our decision is whether petitioners may deduct automobile expenses claimed on Schedule F for both years...
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