United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the income tax of the petitioners as follows:
Year Deficiency 1959 .................. $2,453.56 1960 .................. 3,158.09 1961 .................. 3,441.23
The only issues for decision are whether the petitioners are entitled to deduct, as ordinary and necessary business expenses under section 162(a) and...
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