MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax of $3,875 for 1997 and an addition to tax for failure to timely file under section 6651(a)(1) of $305.
After concessions, the issues for decision are:
1. Whether petitioner operated his direct marketing activity for profit in 1997. We hold that he did.
2. Whether petitioner may deduct business expenses for 1997...
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