COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined deficiencies of $798 and $460 in petitioner's Federal income taxes, respectively, for 1989 and 1990.
The sole issue for decision is whether petitioner is entitled to deductions under section 162(a) for transportation expenses in connection with her self-employed business activity in excess...
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