Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in petitioner's income tax for 1973 of $485.00, plus an addition to tax under section 6653(a)
The issues for decision are whether petitioner may deduct under section 162 or 212, an expenditure of $1,750 incurred in purchasing a trust instrument and whether any part of the underpayment (if such underpayment exists) of tax...
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