Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $954 in petitioners' income tax for 1978. Respondent has now conceded that petitioners are entitled to deduct expenses totaling $364.69 which he previously disallowed. These were paid for fares, telephone calls, travel, parking, and teaching aids. The issues remaining for our decision are whether petitioners are entitled to deductions in excess of amounts determined...
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