Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $105 in petitioners' Federal income tax for the year 1974. Concessions were made by the parties. The issue remaining for our decision is whether petitioners may utilize cash register shortages arising in Mr. Butchko's employment as a pari-mutuel ticket sales clerk either as an offset in determining his gross income or as a deduction in computing adjusted gross income.
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