Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioners for the year 1948 in the amount of $177.84. The question presented is whether the petitioners are entitled to a deduction for traveling expenses and expenses in connection with tools used in trade.
Findings of Fact
The petitioners are husband and wife and, with their two minor children, reside in Columbia City...
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