MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
Respondent determined a deficiency of $808 and a section 6662(a) penalty of $161.60 with respect to petitioners' Federal income tax for 2002. After concessions, we must decide whether petitioners are entitled to additional itemized deductions or business deductions beyond those conceded by respondent and whether petitioners are liable for the penalty...
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