Memorandum Opinion
HALL, Judge:
Respondent determined a deficiency in petitioners' income tax for 1972 of $9,603.84. Respondent's determination was based on the disallowance of certain partnership losses claimed by petitioners on their 1972 return.
At the time they filed their petition, petitioners were residents of Richmond, California. At trial petitioners conceded the substantive correctness of respondent's determination, but they raised numerous...
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