Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the taxable years 1965, 1966, 1967, and 1968 in the following amounts:
Year Deficiency 1965 .......... $2,007.29 1966 .......... 306.62 1967 .......... 1,647.22 1968 .......... 2,923.60
The issues for our decision are:
1. Whether petitioners are entitled to deductions for...
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