Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $1,327.87 deficiency in petitioner's 1977 Federal income tax. After concessions, the part of this deficiency now in issue stems from the disallowance of certain deductions for expenses relating to the incarceration of petitioner's son. The questions remaining for decision are: (1) whether petitioner may deduct that portion of a $500 payment to the Orange County, California...
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