Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,700.73 in petitioners' income tax for the taxable year ending December 31, 1964. The sole issue is one of substantiation of various claimed deductions.
Findings of Fact
Petitioners are husband and wife and resided in New York, New York, at the time of the filing of the petition herein. They timely filed their 1964 Federal income tax return...
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