Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined a deficiency of $1,077 in petitioner's Federal income tax for 1983.
The sole issue for decision is whether petitioner, an officer in the United States Navy, is entitled to a deduction for unreimbursed employee business expenses pursuant to section 162(a)(2).
Findings of Fact
Some of the facts have been stipulated and are so...
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