Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in the income tax of petitioners for 1961 and 1962 in the amounts of $486.47 and $199.18, respectively. Because of concessions by petitioners, the sole issue before us is whether certain postage and travel expenses incurred by petitioner husband were ordinary and necessary to his trade or business within the meaning of section 162.
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