Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $165 in petitioners' Federal income tax for the calendar year 1972. Petitioners filed an amended return for that taxable year in which they claimed that they were entitled to a refund of $2,175. The deductions upon which the refund claim was based were not allowed by respondent.
The sole issue before us is whether certain expenditures constituted business...
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