Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The respondent determined deficiencies in petitioners' federal income tax for the taxable years 1967 and 1968 in the amounts of $1,462.82 and $1,307.51, respectively. These deficiencies resulted from respondent's disallowance of certain personal and business related deductions claimed by the petitioners by reason of petitioners' failure to substantiate adequately the amounts and to establish that they...
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