Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $508.84 in the petitioners' Federal income tax for 1975. The petitioners have conceded certain adjustments made by the Commissioner, but they now claim an overpayment. The sole issue remaining for decision is whether the petitioners are entitled to deduct as an ordinary and necessary business expense the cost of purchasing and maintaining clothes and accesories...
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