Memorandum Opinion
PANUTHOS, Special Trial Judge:
This case was heard pursuant to section 7456(d) of the Code.
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1982 in the amount of $605.
The issues presented for decision are: (1) whether expenses incurred by petitioner in 1982 are deductible under section 162(a) as ordinary and necessary expenses paid or incurred in...
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