United States Tax Court.
Memorandum Findings of Fact and Opinion
POWELL, Special Trial Judge:
Respondent issued a notice of deficiency to petitioner Frank Zielezinski, for $1,771 for the taxable year 1982. At the time of the petition to this Court, petitioner lived in Scottsdale, Arizona. The issue presented for decision is whether petitioner, a municipal fire fighter, may deduct under section 162(a)
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