Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency of $2,625.88 and additions to tax in the amount of $2,005.56 against the petitioners herein for the taxable year 1952. The two issues presented are: (1) whether petitioners are entitled to a deduction for the claimed business expenses incurred for making certain trips to Chicago and New York, and (2) whether petitioners...
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