Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1973 in the amount of $2,459.97.
The issues in this case arise as a result of adjustments made by respondent in his statutory notice of deficiency to petitioner dated October 1, 1975, disallowing a number of business expenses and itemized deductions claimed by petitioner on his 1973 tax return.
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