MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge:
Respondent determined deficiencies in petitioner's Federal income tax of $1,918 for 1997 and $1,072 for 1998. The issues for decision are: (1) Whether respondent's failure to accept petitioner's amended Federal tax returns was an abuse of discretion; and (2) whether any of petitioner's legal expenses and costs are deductible. The Court considers petitioner to have conceded respondent's determinations...
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