Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated April 21, 1980, respondent determined a deficiency of $1,910 in petitioner's Federal income tax for the taxable year 1978. The issues for decision are (1) whether petitioner is entitled to a deduction for employee business expenses totaling $6,012, and if so, whether he is entitled to deduct such expenses directly from gross income to arrive at adjusted gross income, or...
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