Memorandum Opinion and Findings of Fact
CLAPP, Judge:
Respondent determined a deficiency in petitioners' income tax for 1980 of $2,157.00 and an addition to tax under section 6653(a) of $107.85. After concessions by all parties, the issues are: 1) whether petitioners are entitled to a deduction for business use of their residence; 2) whether petitioners are entitled to a deduction for charitable contributions in excess of that conceded by respondent; 3)...
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