Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax of petitioners for the years 1957 and 1958 in the amounts of $413.26 and $440.74, respectively. The sole issue is whether payments made by petitioner Ernest B. White of $2,006.13 in 1957 and $2,171.25 in 1958 pursuant to a contract for the purchase of a public accounting practice represented deductible business expenses or capital...
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