Memorandum Findings of Fact and Opinion
RAUM, Judge:
The petitioners, husband and wife, are school teachers. They filed their 1962 joint Federal income tax return with the district director of internal revenue at Los Angeles. The Commissioner determined a deficiency in the amount of $226.87. The sole question is whether petitioners are entitled to deductions in the aggregate amount of $868 which they claimed in their return in respect of traveling expenses...
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