Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a deficiency in the income tax of the abovenamed petitioners for their taxable calendar year 1962, in the amount of $183.58. The sole issue for decision is whether petitioner William F. Rylaarsdam is entitled to deduct as an ordinary and necessary business expense under section 162(a) of the Internal Revenue Code of 1954, expenses in the amount of $1,153.77 which he incurred during...
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