Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency of $2,514 in Federal income tax and an addition to tax under section 6651(a)(1) in the amount of $847 for petitioner's 1990 tax year. The issues for decision are: (1) Whether petitioner is entitled to deductions under section 162(a)(2) for expenses incurred...
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