Memorandum Opinion
STERRETT, Chief Judge:
By notice of deficiency dated April 22, 1982, respondent determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1978 in the amount of $7,946. After concessions, the issue before us is whether expenses incurred by an author in writing a book are subject to the provisions of section 280.
The facts have been fully stipulated pursuant to...
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