Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioners' income tax for the years 1962 and 1963 in the amounts of $307.84 and $808.26, respectively. After concessions by both parties, the only issue is whether petitioner Frank F. Paal incurred ordinary and necessary business expenses during 1962 and 1963 in excess of the amounts allowed by the Commissioner. Some of the facts are stipulated and are incorporated...
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