Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax against the petitioners of $619.62 for the taxable year 1949 and $569.46 for the taxable year 1950. Through agreement of the parties, and concessions made on brief by petitioner, the controversy involves two issues: (a) Was the respondent in error in reducing petitioners' claimed deduction from gross income of ordinary and necessary business expense from $11,416...
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