Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $25,259.45 in petitioners' Federal income tax for 1976 and an addition to tax of $1,262.97 under section 6653(a).
The issues for decision are (1) whether petitioners have proved that they are entitled to a cost of goods sold deduction, various business expenses, and itemized deductions; (2) whether respondent's determination of the deficiency and...
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