Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined deficiencies in petitioners' income taxes for the calendar years 1965 and 1966 in the amounts of $765.42 and $286, respectively. The sole issue for our decision is whether petitioners are entitled to deduct as ordinary and necessary business expenses amounts in excess of the amounts allowed by respondent.
Findings of Fact
Richard G. (hereinafter petitioner...
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