DRAKE v. COMMISSIONER

Memorandum Findings of Fact and Opinion

RUWE, Judge:

In a notice of deficiency dated June 17, 1988, respondent determined a deficiency of $757 in petitioner's Federal income tax for 1984. Following concessions,1 the issues for decision are: (1) Whether petitioner is entitled to a deduction of $2,742 for job hunting expenses; and (2) whether petitioner is entitled to dependency exemptions for two of his children.

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