Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964 and 1965 in the amounts of $229.17 and $871.01, respectively.
After certain concessions made by respondent at trial, the issues remaining for our decision are as follows:
(1) Whether certain traveling expenses related to the attempted establishment of a "senior citizen home" were incurred in carrying...
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