United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' 1973 and 1974 Federal income taxes in the amounts of $81 and $196, respectively. Concessions having been made, the sole issue for decision is whether Mary Jane Hamilton (hereinafter petitioner) is entitled to deduct under section 162(a)
Findings of Fact
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