Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' joint Federal income tax for the taxable year 1968 in the amount of $1,059.83. Petitioners have conceded some of the adjustments made by the Commissioner in his statutory notice of deficiency. The following issues are presented for decision:
(1) Whether petitioners are entitled to a claimed business expense deduction under section 162(a...
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