Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $1,773 in petitioners' Federal income taxes for 1979. The deficiency was based upon a determination of unreported interest income of $69, which petitioners have now conceded, and disallowance of claimed employee business expenses consisting of petitioners' claimed meals, lodging, and mileage attributed by them to the employment of Robert A. Tefft (petitioner) at the...
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