Memorandum Findings of Fact and Opinion
AARONS, Special Trial Judge:
This case was assigned to Special Trial Judge Aarons pursuant to section 7456(d)(3) and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioner's 1981 Federal income tax in the amount of $3,365. After concessions by both parties reflected in the Stipulation of Facts, the remaining issues are the deductibility as ordinary and necessary...
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