Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1959 and 1960 in the amounts of $197.63 and $250.28, respectively, and by amended answer claimed increased deficiencies of $129.59 and $135.99, making the total deficiencies at issue for those years $327.22 and $386.27, respectively.
The issues for decision are:
(1) Whether petitioner is entitled to a deduction in each of...
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