Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Taxable Year Deficiency 1971 ................ $1,184.32 1972 ................ 1,639.73 1973 ................ 1,340.94
The issue for decision is whether petitioner may deduct from his gross income under the provisions...
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