United States Tax Court.
Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year Deficiency 1975 .............. $1,270.90 1976 .............. 1,973.20 1977 .............. 2,118.00
The sole issue for our determination is whether petitioner, an outside salesperson, is entitled to deduct, under section 162(a...
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