MEMORANDUM OPINION
CARLUZZO, Special Trial Judge.
Respondent determined deficiencies of $2,153 and $7,491 and section 6662(a) accuracy-related penalties of $431 and $1,498, with respect to petitioners' 1999 and 2000 Federal income taxes, respectively.
For each year in issue, the issues for decision are: (1) Whether petitioners are entitled to deductions claimed on a Schedule C, Profit or Loss From Business; and (2) whether...
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