Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined a deficiency in petitioners' income tax for 1961 in the amount of $215.47.
The issues presented for our decision are (1) whether petitioners are entitled to deduct $1,123,12 for 1961 as an ordinary and necessary business expense resulting from the use of an automobile; (2) whether the amount claimed by petitioners for charitable contributions on their 1961 return in...
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