Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $276.96 in petitioner's 1972 Federal income tax. The issues are whether petitioner, a university research associate, is entitled to employee business expense deductions in respect of (1) the cost of printing a scientific article and (2) the cost of mailing copies of a scientific publication containing one of his articles to members of the scientific community...
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