Ann Jorgensen - Page 24




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          and entertainment expenses under section 274(n).  We consequently           
          do not address the extent to which these provisions may limit               
          petitioner's deductions.                                                    
               Accordingly, we find petitioner is entitled to deduct all              
          but $240 of her education and travel expenses.                              
               To reflect the foregoing,                                              


                                                  Decision will be                    
                                             entered under Rule 155.                  
































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