Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $409.90.
One of the issues raised by the pleadings has been conceded by respondent, leaving for our decision the following:
1. Whether petitioners are entitled to deductions as business expenses of amounts claimed as cost of maintaining and operating an automobile and as cost of telephone...
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