Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $1,241 in petitioners' 1977 Federal income tax. The issues for decision are:
1. Whether a payment made to petitioner Robert Eugene Evans for sixty days of accrued leave upon his retirement from the United States Air Force is includable in his gross income.
2. Whether petitioners are entitled to a claimed job-hunting expense deduction under section...
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