Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $3,098 in petitioners' Federal income taxes for 1980. After concessions, the issues remaining for decision are petitioners' claimed deductions for home office expenses and automobile expenses and adjustment of erroneously reported business income.
Findings of Fact
Some of the facts have been stipulated, and the stipulation is incorporated herein...
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