Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax for 1962 in the amount of $2,529.30. The questions are whether the petitioners are entitled to deductions, in excess of the amounts allowed by respondent, for alleged business expenses, alleged charitable contributions, and premiums paid on two contracts issued by insurance companies. Due to petitioners' claim in their petition for deduction of amounts...
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