Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $14,924.65 in petitioners' income tax for the calendar year 1963. Due to concessions of the parties, the only issue remaining for our consideration is whether certain expenditures (for professional fees and travel) incurred by petitioners during 1963 were properly deductible under section 212.
Findings of Fact
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