Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency in the petitioners' income tax for the year 1967 in the amount of $264.84. The issue is whether petitioners are entitled to deductions for travel expenses in 1967 in excess of the amount allowed by the respondent. Petitioners concede the disallowance of a deduction for Massachusetts income tax in the amount of $152.90.
Findings of Fact
Walter...
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