Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1962 to 1964, inclusive, in the following amounts:
Year Deficiency 1962 .................. $3,130.07 1963 .................. 318.46 1964 .................. 5,719.25
The issue for decision is whether petitioners are entitled to deduct expenses incurred...
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