Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated December 6, 1983, respondent determined a deficiency in petitioner's 1980 Federal income tax liability in the amount of $2,235.
The issues for decision are: (1) Whether petitioner is entitled to deductions claimed for expenses incurred in connection with his activities as an author; (2) whether petitioner sustained a long-term capital loss resulting from...
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