Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1957 in the amount of $544.94. The issues to be decided are: (1) Whether, during the taxable year 1957, expenditures incident to restoration of a historic house were ordinary and necessary expenses paid or incurred in carrying on a trade or business within the purview of section 162(a) of the Code of 1954; (2) whether...
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