Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined a deficiency in petitioner's 1982 Federal income tax in the amount of $2,854. After a concession by petitioner, the sole issue to be decided is whether respondent properly disallowed a deduction of $8,800 for claimed employee business expenses.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits...
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