Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' income tax liability for the year 1964 in the amount of $642.11. A part of the deficiency results from respondent's correction of a mathematical error which is conceded by petitioners. That part of the deficiency which is here in issue results from respondent's disallowance of business expenses in the total amount of $1,872...
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