Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $702. Petitioners have conceded a minor issue in the statutory notice of deficiency and the sole issue remaining for our decision is whether petitioners, both high school teachers, are entitled to deduct, as an ordinary and necessary business expense under section 162(a), I.R.C. 1954, any...
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