Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1961 in the amount of $544.98. This resulted from the respondent's disallowance of several deductions claimed in petitioners' income tax return for that year. The sole issue left for decision is whether, under the facts and circumstances of this case, petitioners are entitled to deduct $1,520 claimed as travel and entertainment...
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