STERRETT, Judge:
In a notice of deficiency dated March 28, 1978, respondent determined a deficiency in petitioners' income taxes for the taxable years 1974 and 1975 in the amounts of $2,154.36 and $665.27, respectively. Respondent has also determined additions to tax pursuant to section 6653(a), I.R.C. 1954, in the amounts of $107.72 for 1974 and $33.26 for 1975.
The primary issue before the Court is whether expenditures incurred by the petitioners...
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