MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
Respondent determined a deficiency of $4,556 in petitioner's Federal income tax for the year 1995 and an addition to tax of $801.68 under section 6651(a)(1).
The issues for decision are: (1) Whether petitioner is entitled to claim itemized deductions on Schedule A, Itemized Deductions, for 1995; (2) whether petitioner is entitled to deduct certain trade or business expenses for 1995 on Schedule...
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