Memorandum Findings of Fact and Opinion
COLVIN, Judge:
The issues for decision in this case are:
(1) Whether petitioners realized $45,000 of unreported income during taxable year 1979;
(2) If so, whether petitioners have, as a consequence, omitted more than 25 percent of gross income from their income tax return for 1979;
(3) If there was a more than 25-percent omission from gross income, whether petitioners have
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