Memorandum Opinion
WILES, Judge:
Respondent determined a deficiency of $6,087.65 in petitioner's 1976 Federal income tax. The sole issue for decision is whether petitioner is entitled to certain miscellaneous business deductions in excess of amounts allowed by respondent.
Petitioner, Terry E. Marler, resided in San Diego, California, when he filed his petition in this case.
During 1976, petitioner was self-employed as a gardener. All equipment...
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