Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $316.19 in petitioners' Federal income tax for the taxable year 1967. The sole remaining issue for decision is whether respondent properly disallowed a portion of claimed travel expenses for failure to substantiate the amount thereof.
Findings of Fact
Some of the facts were stipulated. The stipulation of facts and exhibit attached thereto are incorporated...
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