Memorandum Finding of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $124. The issue for decision is whether petitioners are entitled to deduct as business expenses amounts paid for a framed print and a live plant for petitioner's office, and for parking fees.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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