STERRETT, Judge:
Respondent determined a deficiency of $754.10 in the petitioners' Federal income tax for the taxable year 1966. The only issue for decision is whether respondent was correct in its determination that $3,016.43 expended by petitioners to secure new employment is not deductible under section 162 or 212, I.R.C. 1954.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation...
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