Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income taxes for the calendar year 1975 in the amount of $747. The only issue for decision is whether petitioners are entitled to deduct the expenses incurred in 1975 by Herbert L. Stahnke in connection with his activities in writing, consulting, lecturing, and research under the provisions of sections 162 and 183, I.R.C. 1954.
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