Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' income tax for 1964 in the amount of $504 and for 1965 in the amount of $417. The issue for decision is whether Charles A. Nemish incurred certain expenses in connection with a trade or business of being an author so that they may be deducted under section 162(a).
Findings of Fact
Charles A. Nemish...
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