DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for 1973 in the amount of $978.09. Respondent having conceded on brief that petitioner is entitled to claimed deductions for the year 1973 in the amount of $225 for attorney's fees and $150 for travel expenses, the only issue remaining for decision is whether petitioner is entitled to a deduction in 1973 for moving expenses under section 217, I.R.C. 1954, which she incurred and paid...
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