Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined an $805.83 deficiency in petitioners' 1967 Federal income tax.
The sole issue remaining for decision is whether certain expenses incurred by petitioner-husband during 1967 are deductible business expenses under section 162.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners...
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