Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $7,012.70 in the income tax due from petitioners for 1978. By amended answer, respondent increased the deficiency to $7,480.70. After concessions, the issues are (1) whether petitioners are entitled to deduct transportation expenses in excess of those allowed by respondent; (2) whether certain treasure hunting engaged in by petitioner, William J. Hezel, in 1978...
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