MEMORANDUM OPINION
POWELL, Special Trial Judge:
Respondent determined a deficiency in petitioners' 1997 Federal income tax in the amount of $360. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issue is whether petitioners are entitled to deduct $3,700 for expenses incurred by petitioner Ernest A. Hunter (petitioner) in going to the New York City Municipal Reference and Research...
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