Memorandum Opinion
WILBUR, Judge:
Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $388.09. This deficiency was based on respondent's denial of $1,845 of the $2,202 which petitioners had claimed as employee business expenses, and on a corresponding decrease in the medical deduction and increase in the State sales tax deduction. The sole issue for our determination is the amount of deductible...
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