Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1970 of $264.51. The issues for decision are: (1) whether amounts withheld from John Murphey's salary and contributed to California's Public Employees' Retirement System are taxable income to petitioners in the year withheld; (2) whether petitioners' telephone expense is deductible as an ordinary and necessary business expense in...
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