Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined the following deficiencies:
Year Deficiency 1968 ....... $ 758.22 1969 ....... 1,598.95
The issues for decision are (1) whether petitioners are entitled to the claimed deductions for the alleged business use of two automobiles in 1969, and (2) whether they are entitled to the claimed entertainment expense deductions in 1968 and 1969.
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