Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in the income tax liability of petitioners for the calendar year 1976 of $5,948. The deficiency arose in part out of the disallowance of a contribution to an individual retirement account in the amount of $1,373, which respondent conceded at the trial. The remainder of the deficiency results from the disallowance of various claimed business expenses, principally of...
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