Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in petitioners' income tax in the amount of $739.57 for the taxable year 1961.
The issues before the Court are whether petitioners are allowed to take deductions for certain automobile and entertainment expenses claimed in their 1961 income tax return.
Findings of Fact
Some of the facts were orally...
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