Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $309 in petitioner's Federal income tax for the taxable year 1975. The issue for decision is whether petitioner may deduct expenditures for travel, tools, equipment and supplies, professional books, and union dues as business expenses under section 162(a).
Findings of Fact
Petitioner resided in Granada Hills, California...
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