PER CURIAM.
Allan C. Deamer and Sharon L. Deamer appeal from the decision of the United States Tax Court sustaining a federal income tax deficiency assessed against them in the amount of $1,125 for the taxable year 1976. This court has jurisdiction pursuant to 26 U.S.C. § 7482. For reversal the Deamers argue that the tax court erred in (1) determining that Allan Deamer was an "itinerant" during 1976 and therefore could not deduct traveling expenses pursuant to...
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