United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's 1972 and 1973 Federal income tax in the respective amounts of $1,830.65 and $1,914.22. The sole issue presented for our decision is whether, for each year at issue, petitioner is entitled to certain claimed trade or business deductions under section 162.
Findings of Fact
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