Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $72.84 deficiency in petitioners' 1973 income taxes. The sole issue is whether $325 paid to purchase certain household furnishings and miscellaneous items, for home use, was deductible.
Findings of Fact
Some facts were stipulated and are found accordingly.
Petitioners, husband and wife, lived in Chicago, Illinois, when they filed their 1973 income tax...
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