Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the tax years 1970 and 1971 in the amounts of $2,778.36 and $3,072.71, respectively. The only issue for decision is whether petitioners have substantiated business expenses and charitable contributions in the amounts deducted for the years in issue.
Findings of Fact
Some of the facts have been stipulated and are...
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