Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent, in statutory notices of deficiency dated March 6, 1984, and September 24, 1984, determined deficiencies in petitioners' Federal income tax liabilities for the years 1980 and 1981 of $1,351 and $1,616, respectively. The sole adjustment on which petitioners submitted evidence pertains to respondent's disallowance of employee business expenses claimed by petitioners of $5,230.80 for 1980 and...
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