Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated February 2, 1978, respondent determined a deficiency of $16,795 in petitioners' Federal income tax for the taxable year 1974. Additionally, in an amendment to his answer, respondent increased the deficiency in petitioners' income tax for the taxable year 1974 to a total deficiency of $17,223.
After concessions, the sole remaining issue for decision is whether petitioners...
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