Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax of petitioners for the taxable year 1953 in the amount of $197.54.
The sole issue is whether the respondent properly disallowed the amount of $381 claimed by petitioners as business expenses paid during the taxable year 1953.
Findings of Fact
Petitioners are husband and wife, residing in Birmingham, Alabama. They filed their joint income tax return...
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