Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964 and 1965 in the amounts of $4,360.45 and $3,565.69, respectively.
Several issues raised by the pleadings were conceded by respondent at the trial and one issue was conceded by petitioners, leaving for our decision the following:
(1) Whether petitioners are entitled to deduct in each year here in...
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