Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $1,949.49 in the petitioner's Federal income tax for 1980. To the credit of both parties, they have entered into a stipulation of settled issues which settles the majority of issues raised in the notice of deficiency. The only issue remaining for decision is whether the petitioner is entitled to a deduction for the costs of tennis clothes and tennis shoes...
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