Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's 1963 and 1964 income taxes in the amounts of $2,109.37 and $3,083.93, respectively. The remaining issues for our determination are whether petitioner is entitled to deduct as trade or business expenses travel costs between New York City and Martha's Vineyard, Massachusetts, a portion of the rent of a summer cottage at Martha's Vineyard for 1963 and...
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