DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income tax for the taxable years 1960, 1961, and 1962 in the amounts of $52.88, $42.82, and $39.98, respectively.
The issues for our consideration are:
(1) Whether petitioners are entitled to deduct as an ordinary and necessary business expense under section 162, I.R.C. 1954,
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