Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency in the amount of $3,664.60 in petitioners' Federal income tax for the taxable year 1978. The deficiency resulted from disallowance of business losses claimed by petitioners, disallowance of certain claimed employee business expenses and itemized deductions, and disallowance of a residential energy credit and part of a child care credit.
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