Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $865 and $1,215 in petitioners' Federal income taxes for 1979 and 1980, respectively. The deficiency for 1980 resulted in part from disallowance of a portion of a claimed child care credit. Petitioners have not presented any evidence or argument with respect to that adjustment, and respondent's determination is therefore sustained as to that item. Rule 142(a), Tax...
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