United States Tax Court.
Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined a deficiency in petitioners' 1981 Federal income tax of $5,397. After concessions by the parties, the sole issue for decision is whether petitioner is entitled to deduct expenses in the amount of $7,699 as employee business expenses under section 162(a)(2).
Findings of Fact
Some of the facts have been stipulated and are so found. The...
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