Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $9,144 and $14,302 in petitioners' Federal income taxes for the callendar years 1976 and 1977, respectively. The deficiencies resulted from adjustments related to investments by petitioners in certain video tapes. After settlement of the video tape issues, petitioners claimed that they were entitled to additional deductions during the years in issue for contributions...
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