United States Tax Court.
QUEALY, Judge:
The respondent determined deficiencies in the Federal income taxes of the petitioners as follows:
Year Deficiency 1965 ----------------- $1,005.34 1966 ----------------- 568.43
As to both of the years in question, the petitioners have conceded the disallowance by the respondent of their claimed deductions for apparel, makeup, and hairdressing expenses purportedly incurred by petitioner...
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