SWIFT, Judge:
In a statutory notice of deficiency dated January 17, 1984, respondent determined deficiencies in petitioners' Federal income tax liabilities for 1976 through 1979 as follows:
Year Deficiency 1976 ....................... $913 1977 ....................... 581 1978 ....................... 4,298 1979 ....................... 2,851
These deficiencies arise from respondent's disallowance...
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