Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $2,314.75 in petitioner's 1975 Federal income tax. At issue is the substantiation of amounts petitioner deducted on his 1975 return as employee business, child care, moving and miscellaneous expenses.
Findings of Fact
Petitioner and his wife, Pamela E. Coon, resided at Portland, Oregon, when they filed their 1975 joint Federal income tax return....
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