OPINION.
RAUM, Judge:
The Commissioner determined deficiencies in income tax against petitioners, husband and wife, for the years 1954-1956 in the amounts of $4,781.99, $8,133.22, and $11,352.56, respectively. They filed their returns with the district director of internal revenue at San Francisco. A series of adjustments with respect to all 3 years, referred to as "business expenses," is presently in issue. The husband is an attorney, and the alleged...
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