Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $3,641 in petitioners' Federal income tax for the year 1976. We must decide:
(1) Whether petitioner Arlly Gay is entitled to a deduction of $5,195 for employee business expenses in 1976.
(2) Whether petitioners are entitled to deduct $10,523 as a casualty loss in 1976.
(3) Whether petitioners are entitled to deduct $768 for miscellaneous real...
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