Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $1,824.83 in petitioners' 1964 income tax. We must decide whether petitioner, John T. Harley, Jr., may deduct as a trade or business expense the costs of maintaining and operating a private aircraft during the taxable year.
Findings of Fact
Some of the facts have been stipulated. The stipulation and the exhibits attached thereto are incorporated...
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