Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1976 and 1977 in the amounts of $697.25 and $659, respectively. The issue for decision is whether petitioner is entitled to deduct in each of the years here in issue the value of the time he spent as a ski club advisor without compensation.
Findings of Fact
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