Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated December 7, 1979 respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1974 through 1977 in the amounts of $2,311.99, $2,113.75, $1,904, and $2,242.40, respectively. After various concessions, the sole issue for decision is whether certain research expenses incurred by petitioner during the taxable years at issue are deductible pursuant...
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