Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $1,046.65 in petitioners' income tax for the taxable year 1964.
The sole issue is whether petitioners are entitled to deduct in 1964 $5,500 which petitioner Phillip A. Hennis paid in that year for a franchise to operate an employment agency.
Findings of Fact
Some of the facts were stipulated. The stipulation of facts, together with the exhibits...
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