Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1974 .............. $1,733.63 1975 .............. 1,601.62
After concessions, the issues remaining for decision are: (1) whether petitioners have adequately substantiated the business expense deductions they claimed on their 1974 and 1975 tax returns...
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