Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $5,900.48 in petitioner's 1975 Federal income tax. Due to concessions the remaining issues for decision are:
(1) Whether petitioner is entitled to a deduction for certain travel, entertainment and selling expenses.
(2) Whether deductions for medical expenses taken by petitioner on his 1975 return are allowable.
Findings of Fact
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