Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency of $492.75 in petitioners' joint Federal income tax for the taxable year 1965. There are two issues in controversy, namely:
(1) Whether petitioners are entitled to a moving expense deduction for the taxable year 1965, and;
(2) Whether petitioners have established that they are entitled to an employee business deduction for the taxable year 1965...
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