Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $90.47 in petitioners' income tax for the calendar year 1970. The deficiency was based upon the disallowance of certain expenditures for travel, protective clothing, tools, and equipment.
Petitioners are husband and wife and resided in Fayetteville, Ohio, at the time of the filing of the petition herein.
Petitioners' 1970 return showed an overpayment...
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