MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge.
Respondent determined a deficiency of $1,986 in petitioners' Federal income tax (tax) for their taxable year 2001.
We must decide whether petitioners are entitled for their taxable year 2001 to deduct under section 162(a) the $8,216 claimed for "Employee benefit programs" in Schedule F, Profit or Loss From Farming (petitioners' 2001 Schedule F), included as part of their tax return for that...
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