Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income taxes for the calendar years 1969 and 1970 in the amounts of $877.60 and $481.25, respectively.
The issue for decision is the amount of expenses which petitioners are entitled to deduct in the years here in issue for travel, gifts and gratuities, dues and subscriptions, carfare and automobile expense, automobile depreciation, and...
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