Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined deficiencies of $343 in petitioners' Federal income tax for 1977, and of $616 for 1978. After concessions, the sole issue for decision is whether petitioners are entitled to deduct as business expenses amounts paid to their minor children for the stated purpose of renting a trailer for use by William Coombs when he traveled in connection with his job as a construction worker.
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