Memorandum Findings of Fact and Opinion
POWELL, Special Trial Judge:
This case was assigned pursuant to Rule 180 et seq. and section 7456(d).
Petitioner filed his 1983 Federal income tax return on which he reported income from wages in the amount of $36,165.18 and from interest in the amount of $26.46. He claimed one exemption for himself and a miscellaneous deduction in the amount of $36,165.18 for "tools." Buy a notice...
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