Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1974 in the amount of $392.42. The issues for decision are:
(1) Whether petitioner is entitled to a deduction under section 162(a)(2), I.R.C. 1954,
(2) whether petitioner is entitled to...
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