HATTER, District Judge:
The appellants, Charles and Virgie Ann Carter, appeal from the Tax Court's denial of their claims for business tax deductions under Section 162 of the Internal Revenue Code of 1954 (I.R.C. § 162) for the taxable years 1971 to 1973. The Commissioner of Internal Revenue disallowed their claimed business deductions for the operating expenses of their yacht and for Mrs. Carter's tuition expenses. The Tax Court upheld the deficiencies to the...
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