Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The respondent determined a deficiency in petitioner's income tax in the amount of $56.59 for the year 1957.
The sole issue for decision is whether any of the amount expended by the petitioner for installing and maintaining a telephone in his personal residence is deductible as an ordinary and necessary business expense.
Findings of Fact
The petitioner, Robert H. Lee, resides...
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