Memorandum Findings of Fact and Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)
Respondent determined a deficiency of $856 in petitioner's Federal income tax for the year 1985. Concessions having been made by the parties, the only issue for decision is whether petitioner is entitled to deductions under section 162(a)(2) for traveling...
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