United States Tax Court.
Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $166.00 in the petitioner's Federal income tax for 1980. The issue for decision is whether the petitioner has proved that he is entitled to certain deductions in excess of the zero bracket amount as defined in section 63(d) of the Internal Revenue Code of 1954.
Findings of Fact
Some of the facts were stipulated...
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