Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' joint Federal income tax for 1973 and 1974 in the amounts of $1,641.04 and $2,133.36, respectively. Other issues having been conceded by both parties, the issues remaining for decision are as follows:
1. To what extent are petitioners entitled to deduct under section 162
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