Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1976 in the amount of $6,163.84. After concessions by the respondent,
(1) Whether certain expenditures incurred by petitioner may be deducted as ordinary and necessary business expenses.
(2) Whether petitioner is entitled to a casualty...
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