Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $720.80 deficiency in petitioner's income tax for 1976. Due to a concession by petitioner, the sole issue for decision is whether petitioner is entitled to deduct the entire $11,552 business expense claimed on his 1976 return.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
At the time of filing his petition, petitioner...
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