Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax for the taxable year 1957 in the amount of $796.78. The general issue is whether the petitioner is entitled to deductions under section 162 (a) or 212(1), 1954 Code, in the total amount of $2,532, or smaller amounts.
Findings of Fact
The petitioners reside in Brooklyn, New York. Their joint return was filed with the district director...
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