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substantiate where petitioner had traveled, and the business
purpose of his travel expenses. Respondent also requested an
itemized list of petitioner's business-related telephone calls.
Petitioner refused to provide the requested materials to
respondent's agents.
At trial, petitioner reiterated the same objections made
during the course of the examination, arguing that respondent
engaged in prior restraint of free speech in violation of the
First Amendment of the U.S. Constitution by seeking to examine
petitioner's "works in progress", and that respondent's
examination of petitioner's copyrighted literary works resulted
in copyright infringement. Petitioner also argued that
respondent's determinations in the notice of deficiency were
arbitrary and without foundation. In short, petitioner fervently
believes that because his activities involve writing, the First
Amendment and copyright protections entitle him to deduct any
expenses which he deems ordinary and necessary, without being
questioned.
OPINION
1. General
Petitioner makes various claims of illegal and
unconstitutional conduct by agents of respondent. We have
attempted to limit our discussion to those matters with a hint of
plausibility. With respect to the more frivolous claims,
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