Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioners' Federal income taxes as follows:
Year Deficiency 1973 ................ $ 557.77 1974 ................ 2,476.56
The petitioners have conceded certain adjustments made by the Commissioner. The sole issue for decision is whether the petitioners are entitled to deduct the cost of Mr. Fausner...
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