Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' 1972 Federal income tax in the amount of $140.42. The sole issue presented is whether petitioners are entitled to deduct, as an ordinary and necessary business expense, a filing fee of $725 paid to the Florida Secretary of State to enable petitioner Roger Poitras to run for reelection as the Clerk of the Circuit Court of St. Lucie County, Florida...
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