Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner:
Respondent determined a deficiency of $1,264.89 in the petitioners' income tax for the taxable year 1967. The petitioners have conceded that no more than $1,000 is in dispute and the parties have agreed to certain adjustments in the deficiency asserted. The issues before us are whether the petitioners are entitled to deductions for (1) various business expenses totalling $6,657.74 under section...
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