Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency of $543.07 in petitioners' 1967 Federal income tax return. In their original petition the petitioners contested this entire amount, and by their amended petition they claim additional deductions, reflected in an amended return, in the amount of $2,797.40. At issue are numerous claimed deductions.
Findings...
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