Memorandum Findings of Fact and Opinion
WHALEN, Judge:
Respondent determined a deficiency of $2,686.00 in petitioner's 1983 Federal income tax and an addition to tax under section 6653(a)(1) of $134.30. Respondent also filed a motion for damages of $5,000 under section 6673. All section references are to the Internal Revenue Code of 1954 as amended unless otherwise indicated.
The issues for decision are: (1) Whether petitioner is entitled to deduct...
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