Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $983.00 in the petitioners' Federal income tax for 1976. The issues for decision are whether the petitioners have shown that they are entitled to deductions claimed by them for employee travel expenses, medical expenses, and theft and casualty losses.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.<...
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