ATKINS, Judge:
Respondent determined deficiencies in income tax of petitioners for the years 1953 and 1954 in the respective amounts of $547.64 and $423.20, and for the year 1953 determined additions to tax under section 294(d)(1)(A) and section 294(d)(2) of the Internal Revenue Code of 1939, in the respective amounts of $184.32 and $122.88.
The issue presented is whether the petitioner, a ship pilot, is entitled to deduct as ordinary and necessary...
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