Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1976 in the amount of $965.56 as set forth in his statutory notice of deficiency dated February 9, 1979. The issues presented for our decision are (1) whether petitioner-husband is entitled to certain claimed business expense deductions for club dues, gifts to administrative employees, and the expense of operating two automobiles...
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