Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in the petitioners' income tax for the years 1954, 1955 and 1956 in the amounts of $757.20, $764.91 and $776.03, respectively. The only issue is whether the petitioners are entitled to deduct the amounts of $700, $650 and $650 in 1954, 1955 and 1956, respectively, as ordinary and necessary business expenses within the meaning of section 162 of the Internal Revenue...
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