DONALD RUSSELL, Circuit Judge:
The appellants-taxpayers, husband and wife, complain of a decision of the Tax Court sustaining an assessment against them of a tax deficiency in the amount of $22,724.64 on their taxable income as set forth in their joint returns for the years 1972 and 1973. The deficiencies arise out of the treatment of the income realized by the husband as the net profits of a maintenance contracting business operated by him as an unincorporated business...
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