Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $4,274 in petitioner's Federal income tax for the calendar year 1981. The sole issue is the deductibility of various claimed business expenses.
Findings of Fact
Some of the facts are stipulated and are so found. Petitioner resided in Ardsley, New York at the time he filed his petition herein.
As of the taxable year in issue, petitioner...
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