OPINION
COHEN, Judge:
Respondent determined a deficiency of $41,883 in petitioner's 1981 income tax. After concessions, the issue for decision is whether restitution paid pursuant to a criminal conviction is deductible under section 162.
Background
Harvey Waldman (petitioner) resided in Marina Del Ray, California, when he filed his petition. His case was submitted fully stipulated, and the facts...
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