Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined a deficiency in petitioner's individual income tax for the calendar year 1977 in the amount of $532. After concessions, the issues which we must decide are:
a. Whether respondent's statutory notice of deficiency to petitioner was time-barred by the applicable statute of limitations, as alleged by petitioner; and
b. Whether petitioner is entitled to deduct expenses...
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