Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined deficiencies in petitioner's Federal income tax for 1966 and 1967 in the respective amounts of $282 and $647.20. The issue is whether petitioner is entitled to deduct the amounts of $1,675.11 and $3,821.48 claimed by him as employee business expenses in the years 1966 and 1967, respectively.
Findings of Fact
Some of the facts were stipulated and they are...
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