Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's income tax for 1972 and 1973 in the amounts of $12,301.80 and $16,169.31, respectively. The deficiencies were based on a number of adjustments. As a result of petitioner's concessions or his failure to present any evidence with respect to all but two of them, only the following issues remain for decision: (1) whether petitioner is entitled to take...
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