Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1966 in the amount of $220.03.
Because of concessions made by respondent the only issue remaining for our decision is whether petitioner is entitled to a deduction for moving expenses in an amount in excess of $704.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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