Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined an income tax deficiency of $420 for the taxable year ended December 31, 1976. The issues for decision are: (1) Whether the Commissioner properly disallowed certain employee business expenses claimed by petitioners Frank and Dixie Russo on their 1976 income tax return; and (2) whether they may deduct sales taxes on furniture purchases in addition to the amount claimed on the...
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