Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $445 in petitioners' Federal income tax for the year 1975.
Petitioners have conceded the disallowance of a sales tax deduction. The only issue presented for decision is whether petitioner Daniel D. Granger, a night manager for Vons Grocery Company, is entitled to deduct as business expenses under section 162(a) of the Code
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