Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' income tax of $102.66 for the calendar year 1963 and $279.12 for the calendar year 1964.
The deficiencies are based upon the following items, all of which are at issue:
(1) Disallowance of $227 of expense of maintaining an office in petitioners' home for 1963.
(2) Disallowance of $190 of expense incurred by petitioner Hazel...
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