Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $1,152.45 in petitioner's Federal income tax for the year 1968.
The only issue for our decision is whether expenditures made by the petitioner in 1968 for the development of a portable scaffold invention are deductible as research and experimental expenditures paid in connection with his trade or business under section 174, Internal...
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