The Commissioner has determined a deficiency in petitioners' income tax for the year 1957 of $958.36. The deficiency is due to one adjustment which the Commissioner has made to the $4,336.36 loss which petitioners showed on their return for 1957. That adjustment is "(a) Business expenses disallowed $10,053.77" and is explained in the deficiency notice as follows:
(a) On your return for the taxable year 1957 you deducted $11,558.52 for alleged business expenses. Of...
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