Since the disputed automobile expenses were incurred in earning this income, section 265 of the 1954 Code prevents the deduction of these amounts, Mary A. Marsman, 18 T.C. 1, reversed on other grounds 205 F.2d 335 (C.A. 4); James F. Curtis, 3 T.C. 648, except for that proportion of those expenses which is attributable to the $61.35 taxable income received. Income Tax Regs., section 1.265-1(c); George N. Meissner, 8 T.C. 780; Edward Mallinckrodt, R., 2 T.C. 1128, affirmed on other grounds 146 F.2d 1(C.A. 8), certiorari denied 324 U.S. 871, rehearing denied 325 U.S. 892. The tax effect of deducting the amount of petitioner's automobile expenses in 1959 which is allocable to the $61.35 taxable income earned by him in that year is small.