MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge.
Respondent determined a deficiency in petitioners' 2001 Federal income tax of $56,474 and an accuracy-related penalty under section 6662 of $11,295.
After concessions, the issues for decision are whether petitioners are entitled to business expense deductions in an amount greater than respondent allowed, and whether petitioners are liable for an accuracy-related...
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