Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $144 in petitioner's Federal income tax for 1977. The issues for our decision are: (1) whether petitioner is entitled to a deduction for miscellaneous business expenses in the claimed amount of $1,280; and (2) whether he is entitled to a deduction for a casualty loss in excess of the amount allowed by respondent.
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