MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge:
Respondent determined deficiencies of $8,964 and $11,970 in petitioner's Federal income taxes for 1993 and 1994, respectively, and additions to tax for each year under sections 6651(a) and 6654(a). After concessions, the issues for decision are whether petitioner must include in taxable income Maryland State income tax refunds received in 1993; whether petitioner is entitled to additional deductions...
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