Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $457.60 deficiency in income tax for 1962 against petitioners, husband and wife, who presently reside in East Chatham, Columbia County, New York. The only issue involves the deductibility of certain alleged business expenses incurred by the husband, a commercial artist. He will hereinafter be referred to as the petitioner. A stipulation of facts filed by the parties is incorporated...
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