Memorandum Findings of Fact and Opinion
WRIGHT, Judge.
By statutory notice dated January 30, 1985, respondent determined deficiencies in petitioners' Federal income taxes for taxable years 1977, 1978, and 1979 in the amounts of $10,395, $4,969 and $6,315, respectively.
The sole issue for our consideration is whether petitioners properly claimed deductions for business expenses associated with activities organized by their controlled subchapter S...
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