MEMORANDUM OPINION
DEAN, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $2,385 and an addition to tax under section 6651(a)(1) in the amount of $100.
The issues for decision are: (1) Whether petitioners may deduct vehicle expenses as unreimbursed...
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