Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1976 in the amount of $351. The only issue for decision is whether petitioner Kent Fearey is entitled to deduct expenses he incurred in an unsuccessful campaign for the United States Congress.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband...
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