HENLEY, Senior Circuit Judge.
Angelo and Ramona Perfetti appeal from a judgment of the tax court in favor of the Commissioner of Internal Revenue (Commissioner). The tax court entered a judgment for income tax deficiencies for the tax years 1976 and 1977 in the amounts of $4,779.67 and $4,747.63, respectively. For reversal taxpayers argue that the tax court erred in denying deductions for expenses incurred in Angelo Perfetti's employment with the Missouri Air National...
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