Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1975 in the amount of $1,589.46. The issues for decision, after concessions by the parties, are as follows:
(1) Whether petitioner is entitled to deduct rental expenses in excess of the amount conceded by the respondent;
(2) whether petitioner is entitled to a business casualty loss deduction...
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