Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1965 in the amount of $94.23 based upon determined small amounts of additional income from interest and a New York State tax refund and upon disallowed deductions of a part of the amounts claimed for work clothes, uniforms and their upkeep and all of the amounts claimed as medical expense deductions for Richard F. Carroll's...
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