Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $50.75 in petitioners' income tax for the taxable year 1973.
The only issue to be decided is whether petitioners may deduct the cost of clothing which they purchased for their children, who were required to wear it in the performance of their part-time employment in a supermarket.
Findings of Fact
Some of the facts have been stipulated. The...
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