RANDICK v. COMMISSIONER

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $489 in petitioner's income and self-employment taxes for the calendar year 1971. At issue is whether petitioner is entitled to deduct certain expenses incurred for tuition, books, meals and lodging, and travel by automobile because the costs were ordinary and necessary expenses of his trade or business.1

Findings of Fact...

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