WHITESIDE, P.J.
Defendants-appellants, John D. Firebaugh et al., appeal from a judgment of the Franklin County Municipal Court and raise two assignments of error, as follows:
"1. The Municipal Court erred in finding that appellants were domiciled in Upper Arlington, Ohio, from February 5, 1978, until August 24, 1979.
"2. The Municipal Court erred in not permitting appellants to deduct from gross income certain business expenses generally referred to...
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