Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Tax Year Deficiency 1977 ................ $27,316.00 1978 ................ 13,781.71
After concessions by the petitioners, the issues are: (1) whether funds transferred to petitioners from Zabih Zohoury, Irene Warren and F. Momtoz were bona fide loans; (2) if so, whether...
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