FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' joint Federal income tax for the taxable year 1962 in the amount of $1,515.12. The issues for decision are: (1) Whether expenses for which petitioner-husband claimed a deduction of $5,784.44 were ordinary and necessary business expenses; and, if so, whether petitioners have substantiated this amount or any amount of business expenses, and (2) whether petitioner-husband is an outside salesman...
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