Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in and an addition to petitioners' 1978 Federal income tax of $3,006.92 and $150.34, respectively. After concessions the remaining issues are (1) whether a new principal residence tax credit claimed in 1975 must be recaptured in 1978, (2) whether certain automobile and meal expenses of petitioner Jerie J. Lonergan are deductible, and (3) whether any part of petitioners...
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