Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' income taxes for their taxable year ended December 31, 1972 in the amount of $1,136.25. After concessions, the only issue for our decision is whether petitioners have adequately substantiated certain claimed deductions for that taxable year.
Findings of Fact
Petitioners timely filed a joint Federal income tax return for their taxable...
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