Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1971 and 1972 in the amounts of $493.32 and $1,560.38, respectively.
After concessions of the parties, the only issue which remains for our decision is whether certain payments made by petitioners represent the payment of ordinary and necessary expenses of carrying on a trade or business, or expenses incurred...
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