Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1962 in the amount of $830.17.
The issues for decision are whether the petitioner is entitled to deduct amounts paid to an employment agency and to a telephone answering service in an attempt to obtain employment, and whether he is entitled to deduct as charitable contributions amounts claimed to have been paid for entertainment...
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