United States Tax Court.
Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated April 6, 1984, respondent determined deficiencies in petitioners' Federal income tax liabilities, as follows:
Years Deficiencies 1980 ........................ $10,506 1981 ........................ 15,204
After concessions, the issues for decision are whether petitioners are entitled to deduct...
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