Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1973 in the amount of $695. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision only whether petitioner is entitled to a deduction under section 162(a), I.R.C. 1954,
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