DawsoN, Judge: Respondent determined a deficiency in petitioners’ income tax for the taxable year 1958 in the amount of $14,210.48 and a 5-percent addition to tax under the provisions of section 6653(a) of the Internal Revenue Code of 1954. Respondent disallowed all business expenses claimed by petitioners in the amount of $1,655 and increased petitioners’ taxable income $26,666.66 by including in taxable…
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