United States Tax Court.
Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $8,214 in petitioner's Federal income tax for the year 1976.
At issue is whether the petitioner is entitled to deduct various business expenses claimed on Schedule C of his Federal income tax return for 1976 in excess of the amounts allowed by the respondent.
Findings of Fact
Some facts have been stipulated and are so found.
Curtis...
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