Memorandum Findings of Fact and Opinion
RUWE, Judge:
In a notice of deficiency dated March 12, 1987, respondent determined a deficiency of $964 in petitioners' Federal income tax for 1983. The sole issue for decision is whether petitioners are entitled to a deduction for job seeking expenses under section 162(a)
Findings of Fact
Some of the facts have been stipulated and are so found...
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