Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $708.06 in the petitioner's 1967 Federal income tax. The issues for decision are (1) whether a coastal pilot who worked out of Poughkeepsie, New York, may treat such place as his principal place of business and deduct the expenses of traveling therefrom, and (2) whether he has proved that a radio used in his trade or business had an estimated useful life less...
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